Orissa Court June 2011 Judgments

Aryan Ispat and Power Pvt. Ltd. Vs. Union of India and ors.

Court: Orissa

1. This writ petition has been filed for declaring Rule 12CC of the Central Excise Rules, 2002 (for short, “CE Rules, 2002”), Rule 12AA of the Cenvat Credit Rules, 2004 (for short, “CC Rules, 2004”) and Notification No.32/2006-CE (N.T.) dated 30.12.2006 (for short, “Notification”) issued by the Central Government ultra vires the provisions of the Central Excise Act, 1944 (for short, “C.E. Act”) and the Constitution of India and for striking off those two Rules and theNotification. The further prayer of the petitioner is to set aside the impugned order No.38/2010-M (CX)/DA dated 21st July, 2010 passed under above notification dated 30.12.2006 (Annexure-1). 2. Bereft of unnecessary details, the facts and circumstances giving rise to the present writ petition are that the Central Government by Notification No.30/2006-CE (N.T.) dated 30.12.2006 introduced Rule 12CC in CE Rules, 2002 enabling it to impose by notification certain restrictions a...