2007 (5) TMI 245

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..... Union of India, reported in 2002 (52) RLT 636, the Madras High Court has held Notification No. 42/98 to be ultra vires Section 3A of the Central Excise Act, 1944. 4. The short question which arose for determination before the Gujarat High Court in Tax Appeal No. 519/2004 (the present case) was : whether the said Rule 3 was ultra vires Section 3A of the Central Excise Act, 1944. Rule 3 deals with .....

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..... 5. In our view, 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. That was the above question. This has not been done. Therefore, the impugned order is set aside. The matter is remitted to the Gujarat High Court for its decision in accordance with law under Section .....

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