https://www.taxtmi.com/caselaws?id=167569 A general reference in Rule 3 of the Jute Manufactures Cess Rules, 1976 to the Central Excises and Salt Act, 1944 and the rules made thereunder was treated as legislation by reference, so subsequent amendments to the referred Act would ordinarily apply. The Tribunal also noted that, even if the reference were treated as incorporation, the borrowed appeal machinery would still extend because the two enactments were in pari materia and supplemental, and the unamended procedure would become unworkable after the 1982 excise appellate changes. The appeals were therefore held maintainable before the Tribunal. en-us Tue, 13 Aug 1985 00:00:00 +0530 Wed, 24 Dec 2014 17:02:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167569 A general reference in Rule 3 of the Jute Manufactures Cess Rules, 1976 to the Central Excises and Salt Act, 1944 and the rules made thereunder was treated as legislation by reference, so subsequent amendments to the referred Act would ordinarily apply. The Tribunal also noted that, even if the reference were treated as incorporation, the borrowed appeal machinery would still extend because the two enactments were in pari materia and supplemental, and the unamended procedure would become unworkable after the 1982 excise appellate changes. The appeals were therefore held maintainable before the Tribunal. Case-Laws Central Excise Tue, 13 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167569