INSPECTOR OF CENTRAL EXCISE Vs. S A SAMAD, LIFE INSURANCE CORPORATIONENSEE, BHARATH MATCH INDUSTRIES

JUDGEMENT

(1.) In all these writ appeals and writ petitions, notices issued under Rules 10 and 10-A of the Central Excise Rules, demanding certain amount of excise duty, in each one of the cases are challenged. The matter was carried to the Supreme Court in Civil Appeal No. 398 of 1981 with C.A. Nos. 401-422/81, 423-34/81, 633 & 634/82, 3019/83, 3020/83, 4418/84, 1292/81, 1293/81, 1295/81, 1296/81, 1299/81, 1300/81, 1301/81, 1303/81, 1303/81 (sic), 1304/81, 1306/81, 1308/81, 1309/81, 1310/81, 1298/81 and Civil Appeal Nos. 1166, 1168 and 1174/82 and C.A. Nos. 3296-3299, 3301-3303 & 3305-3320/82, against the judgment of this Court. The Supreme Court by judgment dt. 18.7.1995, has remitted these matters to this Court. The judgment of the Supreme Court reads thus:

(2.) In view of the remand made by the Supreme Court, the question that now arises for consideration is as to whether the notices in question are in accordance with Rule 10-A of the Rules.

(3.) Rule 10-A of the Central Excise Rules, 1944 reads thus: