https://www.taxtmi.com/caselaws?id=48018 The Supreme Court remitted the case back to the Gujarat High Court for a decision on the validity of Rule 3 under Section 3A of the Central Excise Act, 1944, as the High Court failed to address the crucial legal question despite the importance of the issue. The Supreme Court emphasized the duty of the High Court to provide an answer to such legal questions and set aside the previous order in Tax Appeal No. 519/2004. The civil appeal was disposed of accordingly. en-us Fri, 04 May 2007 00:00:00 +0530 Mon, 09 Sep 2019 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48018 The Supreme Court remitted the case back to the Gujarat High Court for a decision on the validity of Rule 3 under Section 3A of the Central Excise Act, 1944, as the High Court failed to address the crucial legal question despite the importance of the issue. The Supreme Court emphasized the duty of the High Court to provide an answer to such legal questions and set aside the previous order in Tax Appeal No. 519/2004. The civil appeal was disposed of accordingly. Case-Laws Central Excise Fri, 04 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48018