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<h1>Court rules cannot be applied retrospectively; evidence under Central Excise Act deemed inadmissible. Respondent's counsel waived service.</h1> <h3>The Commissioner of Central Excise, Mumbai – V Versus M/s. CEWAT (I) Processors</h3> The Commissioner of Central Excise, Mumbai – V Versus M/s. CEWAT (I) Processors - TMI The Bombay High Court heard a case involving the application of the Annual Capacity Determination Rules, 1998 for Central Excise Duty. The Court considered questions of law regarding the retrospective application of the rules and the admissibility of evidence collected under the Central Excise Act, 1944. The respondent's counsel waived service on behalf of the respondents.