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2013 (1) TMI 666

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..... Mr. Shankar Divate, Adv. Mr. Rajiv Nanda, Adv. Mr. B. Krishna Prasad, Adv. Respondent Rep. by : Mr. Ajay Aggarwal, Adv. Mr. Rajan Narain, Adv. Mr. Sudhir Malhotra, Adv. Mr. Sanjeev Malhotra, Adv. JUDGEMENT Delay condoned in SLP(C) No. 326 of 2011. Leave granted in the special leave petitions. Application for amendment of cause title is allowed in C.A. No.114 of 2013 @ SLP(C) 570 of 2011. H....

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.... Commissioner of Central Excise in terms of Rule 4(2) of the 1997 Rules. Learned counsel appearing for the assessees submit that some of the assessees have now chosen to challenge the vires of Rule 5 of 1997 Rules itself in the High Court and therefore, the present appeals may be adjourned to await the decision of the High Court. We are unable to agree with the learned counsel, on the short grou....