1990 (9) TMI 102

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..... how cause notices dated February 8,1977, October 7,1977 and October 7, 1977 on the petitioners under Rule 10 of the Central Excise Rules, 1944 demanding duty short levied. The petitioners filed their reply and the Assistant Collector, Solapur by order dated June 5, 1982 made the show cause notices absolute. The petitioners preferred appeals before the Collector of Central Excise (Appeals), Bombay, .....

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..... e permitted to raise it for the first time for hearing. We granted permission. 3. The contention urged by Shri Shah is that Rule 10 of the Central Excise Rules was deleted with effect from November 1,1980 and was substituted by Section 11A of the Central Excises and Salt Act, 1944. The learned counsel urged that on deletion of Rule 10 all the proceedings commenced by the Superintendent of Centra .....

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..... decided on September 18,1990 and in Writ Petition No. 2232 of 1982 decided on September 20,1990 that the proceedings commenced under Rule 10 do not come to an end merely because of deletion of the rule. We have held that proceedings are saved in view of provisions of Section 6 of General Clauses Act. Shri Shah very fairly pointed out that the Madhya Pradesh High Court in the decision reported in .....

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