1999 (7) TMI 90

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....etitions, the Petitioners have challenged the validity of Sections 11AB and 11AC of the Central Excise Act, 1944 on the anvil of Arts. 14, 19 and 20 of the Constitution of India; therefore they are disposed of by this common order. For convenient disposal of all these petitions, facts given in W.P. No. 481 of 1997 are taken into consideration. 2. The petitioner is a manufacturer of sponge iron. H....

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....e Sections 11AB and 11AC cannot be construed retrospectively. Therefore, they are arbitrary so far as the question of validity is concerned, it will be a futile exercise because sub-section (2) of Section 11AB has clearly laid down that the provisions of sub-section (1) shall not apply to cases where duty became payable before the date on which the Finance (No. 2) Act received the assent of the Pr....