- (1.) As per Office Report dated 17th day of September, 2011 service of notice is complete on both the Respondents by way of publication, but no one has entered appearance on their behalf so far. The Appeal has been set down for hearing ex-parte against both the Respondents.
(2.) This Appeal is directed against the judgment and order dated 16-9-2002 [2005 192 ELT 63 (Del.)] passed by the High Court of Delhi in Civil Writ No. 443 of 1986.
(3.) The revenue has framed the following question of law for our consideration and decision: ...whether the stock of excisable goods manufactured before enhanced rates of excise duty come into force but cleared after such enhancement in the duty, are liable to enhanced rate of duty as per Section 9A(1) of the Central Excise Act, 1944.;