1994 (7) TMI 98

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..... ingle Judge. Counsel are prepared to argue for disposal of the matter today. 2.The merits of the controversy regarding levy of excise duty decided by the learned Single Judge is not challenged by the counsel for the Union of India before us. He urges that after the amendment of Section 11B of the Central Excises Salt Act, 1944 even if there was an order of refund, the writ petitioner was not e .....

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..... 3.In this view of the matter, he urges that learned Single Judge was in error in holding that Section 11B is prospective. The learned Single Judge has followed the decision of the Calcutta High Court wherein it has been held that it is only prospective. In the aforesaid referred cases, the Supreme Court has over-ruled the Calcutta decision and has held that provision is retrospective. 4.Accordin .....

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