9911796707
TMI Blog2004 (5) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, waives service of notice of Rule on behalf of the respondents. In the facts and circumstances of the case, the petition is taken up for final disposal today. 2.What is challenged in this petition under Article 226 of the Constitution is - (i) the order dated 24-11-2000 (Annexure 'B' to the petition) passed by the Deputy Commissioner of Central Excise, Division - III, Surat-I determining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at length of galleries is not to be taken into consideration for determining the annual capacity of production in view of the aforesaid Rules. 3.Ms. D.N. Raval, learned senior standing counsel for the respondents, has submitted that since the orders were passed in November 2000/February 2001 but were not challenged for almost three years, this petition may not be entertained at this stage. 4.F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 620/- on the ground that the petitioners had not challenged the determination order dated 24-11-2000 and therefore the petitioners are not entitled to any relief which would run counter to the said determination order dated 24-11-2000, relying on the judgment of the Honourable Supreme Court in Mafatlal Industries Limited, 1997 (89) E.L.T. 247 laying down that a person whether a manufacturer or imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stice. 6.It is true that at first blush it may appear that the challenge is delayed but the petitioners had agitated this issue before the Commissioner of Central Excise and Customs in 2001 itself by challenging the order date 29-12-2000 based on the order dated 24-11-2000 and by order dated 31-12-2001 the Commissioner (Appeals) upheld the petitioners' challenge and held that galleries are not t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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