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    <title>2012 (9) TMI 108 - ORISSA HIGH COURT</title>
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    <description>The court declared Rule 12CC of the C.E. Rules, 2002, Rule 12AA of the C.C. Rules, 2004, and Notification No. 32/2006-C.E. (N.T.), dated 30-12-2006, as ultra vires the Central Excise Act, 1944. As a result, the impugned order No. 38/2010-M(CX)/DA dated 21-7-2010, based on these rules and notification, was quashed.</description>
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