COMMNR. OF CENTRAL EXCISE,TIRUCHIRAPALLI vs. M/S. DALMIA CEMENT (BHARAT) LTD

226 is conceived to serve the ends of law and not to transgress them. (xi) Section 11-B applies to all pending proceedings notwithstanding the fact that the duty may have been refunded to the petitioner/plaintiff pending the proceedings or under the orders of the Court/Tribunal/Authority or otherwise. It must be held that Union of India v. Jain Spinners