2003 (4) TMI 116 - SC - Central Excise

Writ jurisdiction - Maintainability of appeal - Held that - suppression on the basis whereof the writ petition was dismissed was only technical in the sense that wrong statement attributed to the petitioner was in fact originally made but realising the mistake it seems a supplementary affidavit was prepared the very next day after filing of the writ petition and a day later that affidavit was filed placing on record of the High Court the fact of writ petition having been filed in this Court under Article 32 of the Constitution of India. That petition was dismissed on counsel stating that manufacturers do not challenge the validity of Section 3A. - matter remitted back - Decided in favour of assessee.

Summary

The Supreme Court allowed the appeal, setting aside the judgment that dismissed a writ petition challenging the validity of Section 3A in the Central Excise Act, 1944. The court remitted the case back to the High Court for decision along with other pending petitions on the same issue.