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1990 (3) TMI 91 - SUPREME COURTWhether the Central Excises and Salt Act, 1944 stood extended to and was in force in the State of Mizoram? Held that:- On a consideration of the matter, we are of the view that the question whether the interlocutory order in the suit was overborne by this Court's order dated 29-4-1988 or not was not a matter of concern in the writ petition in the High Court and that, that question would require to be considered in the forum before it was sought to be raised. It is quite possible that the order dated 29-4-1988 had the effect of neutralising the order in the suit. It was not necessary for the High Court to have gone into that question as it is not for us to do that here either. The observations of the High Court in paragraphs 10 and 11 of its judgment excerpted above were therefore unnecessary for the purposes of the case before it. The High Court came to the conclusion that the Act stood extended to and remained operative in the State of Mizoram. That was sufficient to dispose of the controversy before it. We, accordingly, delete the said observations in paragraphs 10 and 11 form the judgment of the High Court. The certificate dated 7th August, 1987, issued by the Commissioner of Excise and Taxes, Government of Mizoram, Aizawl, it is hardly necessary to emphasise, would not survive after the judgment of the High Court was rendered. The observation of the High Curt in para 8 of its judgment implying that matter had to be clarified only in the suit is wholly erroneous. Accordingly, the observations of the High Court in para 8 of the judgment are also deleted.
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