Government of India and Others vs Reichold Chemicals (India) Ltd.

M.M. Ismail, C.J.—This is an appeal against the order of Ramanujam, J., dated 4th November, 1977 allowing W.P. No. 3374 of 1973.

Admittedly, the demand was made by the appellants herein under Rule 10-A of the Central Excise Rules, 1944. Equally admittedly, a Bench of

this Court in Chemical Enterprises (P) Ltd. v. The Collector of Central Excise, Madras and Agarwal Brothers, Madras 1 v. Union of India,

represented by the Joint Secretary, Ministry of Finance, Department of Revenue and Insurance, New Delhi and two Ors. (W.P. No. 268 of 1973

and 419 of 1970)-1973 T.L R. 2213 has struck down the above rules. The learned Judge following the said Bench decision has allowed the

present writ petition.

The learned counsel for the appellants contends that at the relevant time, there was a provision in the statute that the rules will have effect as if

enacted in the statute and that aspect was not considered by the Bench of this Court in the above cases and, therefore, on that ground we should

admit the appeal.

It is not necessary for us to see whether the Bench has considered this aspect of the case on the earlier occasion or not as a Bench of this Court

has rejected a similar contention concerning the Madras General Sales Tax Act, 1939 in In re : M.P. Kumaraswami Raja 1955 16 S.T.C. 113.

Under these circumstances, there is no ground to interfere with the orders of the learned Judge and the appeal is, therefore, dismissed.