2007 (5) TMI 245

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.... 3. In the case of M/s. Beauty Dyers v. Union of India, reported in 2002 (52) RLT 636, the Madras High Court has held Notification No. 42/98 to be ultra vires Section 3A of the Central Excise Act, 1944. 4. The short question which arose for determination before the Gujarat High Court in Tax Appeal No. 519/2004 (the present case) was : whether the said Rule 3 was ultra vires Section 3A of the C....