1990 (9) TMI 102

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.... - The Superintendent of Central Excise, Solapur, served three show cause notices dated February 8,1977, October 7,1977 and October 7, 1977 on the petitioners under Rule 10 of the Central Excise Rules, 1944 demanding duty short levied. The petitioners filed their reply and the Assistant Collector, Solapur by order dated June 5, 1982 made the show cause notices absolute. The petitioners preferred a....

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.... that as the question is one of pure law the petitioners should be permitted to raise it for the first time for hearing. We granted permission. 3. The contention urged by Shri Shah is that Rule 10 of the Central Excise Rules was deleted with effect from November 1,1980 and was substituted by Section 11A of the Central Excises and Salt Act, 1944. The learned counsel urged that on deletion of Rul....

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....submission, We have already held in Writ Petition No. 1645 of 1982 decided on September 18,1990 and in Writ Petition No. 2232 of 1982 decided on September 20,1990 that the proceedings commenced under Rule 10 do not come to an end merely because of deletion of the rule. We have held that proceedings are saved in view of provisions of Section 6 of General Clauses Act. Shri Shah very fairly pointed o....