2003 (4) TMI 116

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....y wrongly stating that no similar petition was filed or had been dismissed. The writ petition before the High Court challenges the validity of Section 3A introduced in Central Excise Act, 1944. It is not in dispute that other petitions challenging the validity of the very same provision are pending before the High Court. In this matter, we are not going into the question of the effect of not chall....