1989 (5) TMI 67

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....J]. - At issue in this petition under Articles 226 and 227 of the Constitution validity of Rule 9 introduced in the Central Excise Rules, 1944 through notification No. 20/82-C.E., and Section 51 of the Finance Act, 1982. The petitioners also impugn order dated 1st August 1981 (Annexure P3) of the Assistant Collector declining permission to the petitioners to consume the specified yarn manufactured....

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....ttack because the matters raised in this petition are not res Integra and stand concluded against the petitioners by a recent decision of the final Court in J.K. Spinning and Weaving Mills Ltd. and Another v. Union of India and Others, 1987 (32) E.L.T. 234 (S.C.) 3.  It is contended that amended Rule 9 of the Rules introduced in Excise Rules through notification No. 20/82-C.E., insofar as ....

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....ning and Weaving Mills' case (supra), wherein it has been held that Rules 9 and 49 of the Rules as amended by notification No. 20/82-C.E. make intermediate goods liable to duty even if produced in continuous process is valid and is not violative of Articles 14 and 19(l)(g) of the Constitution of India. It was further held that Section 51 of the Finance Act, 1982 giving retrospective effect to amen....