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TMI Blog1989 (5) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... r Articles 226 and 227 of the Constitution validity of Rule 9 introduced in the Central Excise Rules, 1944 through notification No. 20/82-C.E., and Section 51 of the Finance Act, 1982. The petitioners also impugn order dated 1st August 1981 (Annexure P3) of the Assistant Collector declining permission to the petitioners to consume the specified yarn manufactured in its factory for manufacture of o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is petition are not res Integra and stand concluded against the petitioners by a recent decision of the final Court in J.K. Spinning and Weaving Mills Ltd. and Another v. Union of India and Others, 1987 (32) E.L.T. 234 (S.C.) 3. It is contended that amended Rule 9 of the Rules introduced in Excise Rules through notification No. 20/82-C.E., insofar as it confers unfettered and petently discr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it has been held that Rules 9 and 49 of the Rules as amended by notification No. 20/82-C.E. make intermediate goods liable to duty even if produced in continuous process is valid and is not violative of Articles 14 and 19(l)(g) of the Constitution of India. It was further held that Section 51 of the Finance Act, 1982 giving retrospective effect to amendments in Rules 9 and 49 is not ultra vires. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s or alternatively they should be given some time to make payment. We are not impressed. The recovery of excise duty and penalty have been stayed during the pendency of the writ petition on petitioners' furnishing a back guarantee. These orders were passed in the beginning of 1984 and the revenue has not received its dues for all these years. In this view of the matter, the petitioners are not ent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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