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2007 (5) TMI 245 - SC - Central ExciseValidity to Rule 3 - whether the said Rule 3 was ultra vires Section 3A of the Central Excise Act, 1944 - Held that:- said rule has been struck down by the Madras Hiqh Court in the M/s. Beauty Dyers v. Union of India [2001 (12) TMI 95 - HIGH COURT OF JUDICATURE AT MADRAS]. However, when the Tax Appeal [2011 (7) TMI 1028 - GUJARAT HIGH COURT] came before the Gujarat High Court in the present case, in our view, the above important question of law did arise for determination. The High Court ought to have answered that question. However, instead of answering that question, the High Court has marely stated that no question of law arose for determination in the Department's appeal and the appeal was accordingly dismissed - an important question of law/substantial question of law arose for determination and it was the duty of the High Court to have answered that question in the Department's appeal - Matter remitted back - Decided in favour of Revenue.
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