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2000 (5) TMI 40 - SC - Central Excise
Whether prior to 6-10-1988 as Rule 57-I existed?
Held that:- The provisions of Section 11A of the Central Excises and Salt Act, 1944, would have no application to any action taken under Rule 57-I of the Central Excises and Salt Rules, 1944, prior to its amendment on 6-10-1988, and Rule 57-I of the Rules are not in any manner subject to Section 11A of the Act. Hence, we approve of the view taken by the Gujarat High Court in the decision reported in TORRENT LABORATORIES PVT. LTD. Versus UOI.(1989 (10) TMI 173 - AHMEDABAD HIGH COURT) and further hold that the contra view expressed by the Madras, Karnataka, Bombay and Patna High Courts in the various decisions does not lay down the correct position of law.