2015 (10) TMI 664 - HC - Central Excise

Constitutional validity of Rule 5 of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules 1997 - violation of Article 14 - runs counter to Section 3A of the Central Excise Act - Held that - Karnataka High Court in 2015 (9) TMI 151 - KARNATAKA HIGH COURT has repelled the challenge to Rule 5 of Hot Rerolling Steel Mills Annual Capacity Determination (Amendment) Rules 1997 has not made ultra vires and contrary to Section 3A of the Central Excise Act 1944 and thus learned counsel for the appellant states that the same deals with no scope to press the present appeals. - Decided against assessee.

Summary

The High Court of Madras dismissed the writ appeals as there was no transfer petition pending before the Supreme Court. A Division Bench of the Karnataka High Court upheld Rule 5 of Hot Rerolling Steel Mills Annual Capacity Determination (Amendment) Rules, 1997, stating it was not ultra vires or contrary to the Central Excise Act, 1944.