EMPIRE INDUSTRIES LIMITED & ORS. ETC. vs UNION OF INDIA & ORS. ETC.

The Supreme Court addressed the validity of the Central Excise and Salt and Additional Duties of Excise (Amendment) Act, 1980, particularly concerning the definition of 'Manufacture' under Section 2(f) of the Central Excise and Salt Act, 1944. The Court held that the processes of bleaching, dyeing, and printing of cotton and woolen fabrics do constitute 'Manufacture' and thus attract excise duty under Section 4 of the Act. The Court affirmed the Gujarat High Court's ruling that excess excise duty collected should be refunded to the petitioners, establishing that retrospective legislation is permissible under certain conditions.