SCA/8149/1999 1/3 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 8149 of 1999 For Approval and Signature: HONOURABLE MR.JUSTICE D.A.MEHTA Sd/- HONOURABLE MR.JUSTICE H.B.ANTANI Sd/- ========================================================= 1 Whether Reporters of Local Papers may be allowed to see the judgment ? 2 To be referred to the Reporter or not ? 3 Whether their Lordships wish to see the fair copy of the judgment ? 4 Whether this case involves a substantial question of law as to the interpretation of the constitution of India, 1950 or any order made thereunder ? 5 Whether it is to be circulated to the civil judge ? ========================================================= ARYAN FINEFEB LTD & 1 - Petitioner(s) Versus UNION OF INDIA & 4 - Respondent(s) ========================================================= Appearance : MR SN THAKKAR for Petitioner(s) : 1 - 2. SERVED BY RPAD - (R) for Respondent(s) : 1, MR JITENDRA MALKAN for Respondent(s) : 1 - 4. RULE SERVED BY DS for Respondent(s) : 5, ========================================================= CORAM : HONOURABLE MR.JUSTICE D.A.MEHTA and HONOURABLE MR.JUSTICE H.B.ANTANI Date : 27/06/2008 ORAL JUDGMENT (Per : HONOURABLE MR.JUSTICE D.A.MEHTA) 1 Learned Advocate Mr. S.N. Thakkar, originally SCA/8149/1999 2/3 JUDGMENT representing the petitioners, has invited attention to order dated 24.04.2001 made by this Court in Company Petition No. 94 of 1996 and cognate matters to point out that the petitioner Company has been ordered to be wound up and hence the learned Advocate would not be in a position to represent the petitioner Company unless and until so directed by the Official Liquidator. 2 In the aforesaid circumstances, the Court would have, in normal circumstances, issued notice to the Official Liquidator. However, it is an accepted position that the dispute raised in the present petition is no longer res integra. By a judgment and order dated 04.07.2006 rendered in case of M/s. Gopal Iron & Steel Co., (Gujarat) Ltd. Vs. Union of India in Special Civil Application No. 8387 of 2003 and cognate matters this Court has upheld the validity of provisions of Rule 3 brought into effect after exercise of the powers conferred u/s. 3A(2) of the Central Excise Act,1944. In the circumstances, the petition is required to be rejected for the same reasons as recorded in judgment dated 04.07.2006 in SCA/8149/1999 3/3 JUDGMENT Special Civil Application No. 8387 of 2003 and cognate matters. 3 The Court has adopted the aforesaid course of action for the simple reason that even at the time of admission of the present petition an order was made to hear the petition along with Special Civil Application No. 1784 of 1999 and cognate matters. Accordingly, the petition is rejected. Rule discharged. There shall be no order as to costs. Sd/- Sd/- (D.A.Mehta, J) (H.B. Antani, J) M.M.BHATT