High Courts13 Feb 2004

IOC Ltd. Vs Union of India (UOI)

Gujarat High Court · (2004) 97 ECC 221 : (2005) 186 ELT 271

Central Excise Rules, 1944 — Rule 173Q(1)Central Excises and Salt Act, 1944 — Section 11ACConstitution of India, 1950 — Article 226