COMMNR. OF CENTRAL EXCISE,TIRUCHIRAPALLI vs. M/S. DALMIA CEMENT (BHARAT) LTD
C.A. No.-003600-003600 - 2006Supreme Court02 Sept 2015
Section 11BSection 35G(3)
57. The first decision of this Court to consider the
amended Section 11-B is in Union of India v. Jain
Spinners Ltd (1992) 4 SCC 389 The validity of the
1991 (Amendment) Act was, however, neither
raised nor considered by the court. The impugned
orders of the High Court, made before the coming
into force of the 1991 (Amendment