SCA/6536/1990 1/2 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 6536 of 1990 For Approval and Signature: HONOURABLE MR.JUSTICE R.S.GARG HONOURABLE MR.JUSTICE M.R. SHAH ========================================================= 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 ? ========================================================= INTERNATIONAL ELECTRICALS & 1 - Petitioner(s) Versus UNION OF INDIA & 1 - Respondent(s) ========================================================= Appearance : Mr. Uday Joshi, for M/S TRIVEDI & GUPTA for Petitioner(s) : 1 - 2. None for the respondents. ========================================================= CORAM : HONOURABLE MR.JUSTICE R.S.GARG and HONOURABLE MR.JUSTICE M.R. SHAH Date : 20/06/2006 ORAL JUDGMENT (Per : HONOURABLE MR.JUSTICE R.S.GARG) SCA/6536/1990 2/2 JUDGMENT 1. Mr. Uday Joshi, learned advocate for the petitioners. None for the respondents. 2. By this writ application under Article 226, the petitioners propose to challenge the vires of Section 11-B of Central Excise and Salt Act, 1944 (1 of 1944). It would be fruitful to note that the identical issue has been decided against the interest of the petitioner in the matter of Wigman Electrical Engineering Industries Pvt.Ltd., Vadodara and Another Vs. Union of India and Others, reported in 1991 Volume 2 G.L.R. Page 1081. As nothing special has been submitted before us to take a different view__________, we dismiss this application. Rule is discharged. No costs. [ R.S. Garg, J. ] [ M.R. Shah, J. ] rmr.