Kamkhaya Steels (P) Ltd. vs Union Of India (Uoi)

The petitioner challenged the High Court's dismissal of a writ petition that sought to invalidate Section 3A of the Central Excise Act, 1944, on the grounds of suppression of material facts. The Supreme Court found that the suppression was merely technical as a supplementary affidavit correcting the statement was filed shortly after the original petition. Consequently, the Court set aside the dismissal and remitted the petitions back to the High Court for adjudication along with similar pending challenges.