Court rules cannot be applied retrospectively; evidence under Central Excise Act deemed inadmissible. Respondent's counsel waived service.

The Bombay HC held that the Annual Capacity Determination Rules, 1998 could not be applied retrospectively. The evidence collected under the Central Excise Act, 1944 was deemed inadmissible. The respondent's counsel waived service for the respondents.

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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.

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