High Courts20 Aug 1991Allowed

Orissa Cement Ltd. Vs Collector of Central Excise

Orissa High Court · (1992) 73 CLT 153 : (1992) 38 ECC 148 : (1995) 75 ELT 486 : (1992) 1 OLR 75

Central Excise Rules, 1944 — Rule 173CCentral Excises and Salt Act, 1944 — Section 11B, 11B(2), 4Constitution of India, 1950 — Article 226, 32