2002 (3) TMI 62

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....he order dated 22nd February, 1985 passed by the respondent No. 2 refusing the stay of implementation of order dated 3rd July, 1984 of the Collector of Central Excise, New Delhi and not depositing of duty levied upon the petitioners under Section 35F of the Central Excise and Salt Act, 1944. While issuing Rule D.B. on 2nd August, 1985 this court noted the question of law relating to jurisdiction, ....

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....ry by an amendment in law made after initiation of the proceedings. This is a substantial question of law relating to jurisdiction. Rule D.B. To be heard along with CWP No. 651/85." 2. The aforesaid question stands decided in favour of the petitioners by the Division Bench of this court in CWP No. 2576/84 entitled M/s. Chloride India Ltd. v. Union of India decided on 1st March, 1985 follo....

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....ant might admit to be due from him, had been paid. This Act was amended on the 25th November, 1949 and S. 22(1) as amended provided that no appeal should be admitted by the said authority unless such appeal was accompanied by satisfactory proof of the payment of the tax in respect of which the appeal had been preferred. On the 28th of November, 1947, the appellant submitted a return to the Sales T....