https://www.taxtmi.com/caselaws?id=48361 The High Court of Gujarat at Ahmedabad addressed a petition challenging a Show Cause Notice issued to a company under Rule 57U(2) of the Central Excise Rules, 1944. The petitioner's argument regarding the substitution of the Rule without a saving clause was deemed invalid due to the retrospective effect of Section 38A inserted by the Finance Act, 2001. The Court directed the petitioner to respond to the Notice within one month and instructed the respondent authority to proceed lawfully. The petition was rejected, rule discharged, interim relief vacated, with no costs awarded. en-us Fri, 20 Jun 2008 00:00:00 +0530 Wed, 04 Aug 2010 10:47:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48361 The High Court of Gujarat at Ahmedabad addressed a petition challenging a Show Cause Notice issued to a company under Rule 57U(2) of the Central Excise Rules, 1944. The petitioner's argument regarding the substitution of the Rule without a saving clause was deemed invalid due to the retrospective effect of Section 38A inserted by the Finance Act, 2001. The Court directed the petitioner to respond to the Notice within one month and instructed the respondent authority to proceed lawfully. The petition was rejected, rule discharged, interim relief vacated, with no costs awarded. Case-Laws Central Excise Fri, 20 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48361