https://www.taxtmi.com/caselaws?id=41685 A demand raised under Rule 10-A of the Central Excise Rules, 1944 could not be sustained because a prior Bench of the same High Court had already struck down the rule. The appellate argument that the rules operated as if enacted in the statute was rejected, as an identical contention had been declined in comparable circumstances. With no basis to distinguish or displace the binding earlier view, the writ order was left undisturbed and the appeal was dismissed. en-us Tue, 27 Nov 1979 00:00:00 +0530 Sat, 05 Jun 2010 13:07:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41685 A demand raised under Rule 10-A of the Central Excise Rules, 1944 could not be sustained because a prior Bench of the same High Court had already struck down the rule. The appellate argument that the rules operated as if enacted in the statute was rejected, as an identical contention had been declined in comparable circumstances. With no basis to distinguish or displace the binding earlier view, the writ order was left undisturbed and the appeal was dismissed. Case-Laws Central Excise Tue, 27 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41685