https://www.taxtmi.com/caselaws?id=42547 The amended Central Excise Rules, 1944, and Section 51 of the Finance Act, 1982 were treated as valid because the Supreme Court had already upheld the levy on intermediate goods produced in a continuous manufacturing process and sustained the retrospective operation of the amendment. On that footing, the consequential excise orders and demand were regarded as having statutory authority, and the challenge to their validity failed. en-us Tue, 23 May 1989 00:00:00 +0530 Fri, 11 Jun 2010 18:13:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42547 The amended Central Excise Rules, 1944, and Section 51 of the Finance Act, 1982 were treated as valid because the Supreme Court had already upheld the levy on intermediate goods produced in a continuous manufacturing process and sustained the retrospective operation of the amendment. On that footing, the consequential excise orders and demand were regarded as having statutory authority, and the challenge to their validity failed. Case-Laws Central Excise Tue, 23 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42547