1999 (7) TMI 90 - HC - Central Excise

Summary

The High Court of Madhya Pradesh at Jabalpur disposed of writ petitions challenging the validity of Sections 11AB and 11AC of the Central Excise Act, 1944. The court found that these sections are prospective, not retrospective, as clarified by a circular from the Central Board of Excise and Customs. Petitioners were directed to reply to show cause notices in accordance with the circular and the law. No costs were awarded.