- (1.) All these appellants had, in their writ petitions filed in the High Court, challenged the vires of Section 3A of Central Excise Act, 1944 as well as Rules made thereunder. Perusal of the judgments of the High Court reveals that though this question about the vires was specifically raised and argued but that has not been answered by the High Court on the ground that controversy in respect thereof has already been settled by this Court in the earlier judgments, namely, Union of India v. Supreme Steels and General Mills, 2001 (133) E.L.T. 513 as well as Commissioner of Central Excise and Customs v. M/s. Venus Castings (P) Ltd. [reported in 2000 (117) E.L.T. 273 (S.C.)]. We have gone through those judgments which are annexed with the paper books and find that the issue of vires of the aforesaid provision was not gone into by the Supreme Court in those cases as challenge was given up by the learned Counsel appearing in both the appeals.
(2.) Therefore, the High Court wrongly observed that the controversy in respect of constitutional validity of the aforesaid provision stands settled. On this ground alone we set aside the impugned judgments and remit the matters back to the High Court to decide the aforesaid issue. The appeals are disposed of. Appeal Disposed Off ;