9911796707
TMI Blog1990 (8) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... quent demand made by the fourth respondent in Demand No. V/27/2/2/77 Serial No. E/63-114531 dated 3-8-1982 and forbearing him from enforcing the demand made therein. 2. Before dealing with the various contentions raised, the facts of the case may be briefly stated as follows : The Writ petitioners were having a Rolling Mill where they convert Aluminium Ingots into Redraw Rods which are the raw material for Aluminium conductors. The petitioners have been licensed under the provisions of the Central Excise Rules, 1944 and they enjoy proforma credit under Rule 56A of the said Rules. The Superintendent, Madras Sough Range of the Department undertook inspection and verification of the accounts of the petitioners and it appeared to have reveale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so, the fourth respondent issued a demand dated 3-8-1982 consequent upon the order of the third respondent which is being challenged in W.P. No. 9526 of 1982. 3. Mr. Habibullah Badsha, learned counsel appearing for the petitioners made the following submissions :- (a) with the omission of Rule 10 and Rule 173J with effect from 17-11-1980, the impugned proceedings as well as consequential demand made are totally without jurisdiction. Assuming that the power under the rules ensure, the proceedings passed beyond the period of three months is a nullity; (b) Section 11A, which was introduced with effect from 17-11-1980, makes it clear that the proceedings contemplated therein could be taken only within a period of six months from the relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ended by the Counsel for the writ petitioners. Learned Counsel for the Department, therefore, submitted that notwithstanding the omission of rule 10 etc. the impugned proceedings and the consequential demand are quite in accordance with law. 5. As far the contention based on the omission of the rules concerned, learned counsel for the writ petitioners referred to the decisions reported in Rayala Corporation v. Director of Enforcement (A.I.R. 1970 S.C. 494 at page 502), M/s. Ajanta Paper Products v. The Collector of Central Excise Collectorate and another [1982 E.L.T. 201], Amit Processors Pvt. Ltd. v. Union of India [1985 (21) E.L.T. 24 at 27] and Madura Coats Ltd. v. Assistant Collector of Central Excise [1990 (48) E.L.T. 321]. In meetin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the rules, saves the action initiated by them during the currency of the rule is not acceptable. It is a well accepted principle of common law rule that the consequences of even the repeal of a statute are very drastic and that except in respect of transactions, past and closed, a Legislation after its repeal, is completely obliterated as if it had never been enacted. The inevitable conclusion of the same is to destroy the inchoate rights and all causes of action that might have arisen under the repealed legislation. Therefore, except in respect of cases where proceedings were commenced, pursued and brought to a finality before the repeal or omission, no proceedings under a repealed provision of law can be either commenced or continu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yon Mfg. (Wvg.) Co. v. Union of India and others [1982 (10) E.L.T. 844] should be accepted in preference to the view expressed in M/s. Ajanta Paper Products v. The Collector, Central Excise Collector and another [1982 (10) E.L.T. 201] and Amit Processors Pvt. Ltd. v. Union of India [1985 (21) E.L.T. 24]. From the perusal of judgment rendered in Gwalior Rayon Mfg. (Wvg.) Co. v. Union of India and others [1982 (10) E.L.T. 844], it is seen that the reasoning rested on the principle that the rules made under a stature must be treated for all purposes of construction or obligation exactly as if they were in the Act and are to be of the same effect as if contained in the Act for all purposes of construction or obligation. The Apex Court of the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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