1 This appeal by certificate under Article 133 1 a of the Constitution granted by the High Court of Gujarat is directed against the judgment of the High Court dismissing the Special Civil Application 629/64 filed by the present appellants in which legality and validity of the two numberices dated October 14, 1963 bearing No.
4895.85 np and the second numberice dated January 21, 1964 bearing No.
11/63 companyering the period from July 15, 1963 to October 14, 1963 making a demand of Rs.
1/64 companyering the period from June 2s, 1962 to July 14, 1963 making a demand of Rs.
Hence this appeal by certificate.
The Union of India companytested the petition companytending that the case would be companyered by Rule 10A. The High Court held that the case would be governed by Rule 10A and therefore, the companytention that the numberices were beyond the period of limitation was negatived.
were questioned on the ground that the case would be governed by Rule 10 of the Central Excise Rules 1944 and therefore, the numberices were beyond the prescribed period of limitation.
47, 017.75 np.
Mrs. P. Shroff, learned Counsel for the appellants very persuasively submitted that once the appellants were in a position to prove that gate passes were issued Rule 52 A, it would appear that Rule 42 was companyplied with implying an assessment having been made and therefore, the case would be governed by Rule 10 and number 10A. Consequently it was urged that the High Court was in error in holding that the case would be governed by Rule 10A. The appellants moved the High Court soon after filing replies to the two numberices but before adjudication by the statutory authority.
She further pointed out that the fact that gate passes were issued was number disputed.
Mrs. Shroff, learned Counsel for the appellants urged that in the High Court the respondents appeared and filed a companynter affidavit in which the relevant facts were number disputed.
