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DELHI HIGH COURT
YOGESHWAR DAYAL, S.RANGANATHAN
Kolhapur Cane Sugar Works Ltd. – Appellant
Versus
Union of India – Respondent


ORDER

Yogeshwar Dayal, J. The Kolhapur Cane Sugar Works Ltd., petitioner No.1 herein (hereinafter referred to as `petitioners') are challenging the order in revision passed by the Government of India, Ministry of Finance, Department of Revenue, dated 25th September, 1980 rejecting the revision application of the petitioners against an order dated 23rd August, 1979 passed by the Appellate Collector of Central Excise, Bombay. The petition inter alia involves the question of the effect of repeal of Rules 10 and 10-A of the Central Excise Rules 1944 which were repealed vide Notification No. 267/77, dated 6th August, 1977 whereby new Rule 10 was substituted in the Central Excise Rules. The petition also involves, inter alia, another question relating to true scope and construction of Clause 6 of the Notification No.189/73-C.E., dated 4th October, 1973.

2. The facts of the case which are not in dispute are briefly that M/s. The Kolhapur Sugar Mills Ltd., the Holding Company have been in the business of the production of sugar at Kolhapur since the year 1933-34. The petitioner company was registered as a subsidiary of the aforesaid Holding Company in the year 1972.

The Holding Company b

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