- (1.) Heard Sri Gopal Verma and Sri B.C. Rai, learned counsel for petitioner and Sri Ashok Mehta, Additional Solicitor General of India assisted by Sri Praveen Kumar for respondents.
(2.) Petitioner has challenged validity of Rule 8(3) of Central Excise Rules, 2002 (hereinafter referred to as 'Rules, 2002') being ultra vires of Article 14 of Constitution of India and Section 11AB of Central Excise Act, 1944 (hereinafter referred to as 'Act, 1944') and also on the ground that same is beyond Rule making power under Section 3 of Act, 1944. It has also prayed for a writ of certiorari quashing order dated 6.4.2005 ( Annexure No.2 to the writ petition), whereby a demand of total sum of Rs. 9,48,010/- has been raised by respondent-2 being interest on delayed payment of excise duty, by petitioner.
(3.) The facts in brief giving rise to present dispute are in a very narrow compass and stated as under.;