1971 (1) TMI 49

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....ed against the order of the Bombay High Court dated December 9, 1956 in Appeal No. 110 of 1965. By the said judgment the Division Bench confirmed the order of the learned single Judge in Miscellaneous petition No. 131 of 1964 quashing the Notice dated November 9, 1965 issued under Rule 10-A of the Central Excise Rules, 1944. 2. The first respondent is a public limited company incorporated under....

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.... Central Excise Rules (hereafter to be referred as the Rules), certain exemptions were granted. By another Notification No. 90 of 1962 issued under the same rule on May 10, 1962 certain iron and steel products were exempted. 4. The first respondent had manufactured steel wires out of the imported steel wire rods and had substantially removed them from their manufacturing premises between the pe....

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....respondent protested against this demand. The demand was also followed by a letter of the first appellant calling upon the first respondent to pay the additional duty demanded. 5. The respondents filed Miscellaneous Petition No. 131 of 1964 in the High Court of Bombay under Article 226 to quash the demands contained in the notice dated Nov. 9, 1963. Before the learned single judge both the side....