M/S. JAY MAHAKALI ROLLING MILLS vs UNION OF INDIA .

The Supreme Court upheld the dismissal of the writ petition challenging the orders of the Customs, Excise & Gold Control Appellate Tribunal regarding the applicability of Notification No.101/87-C.E. dated 27.3.1987. The Court found that the amendment had prospective application and was not merely clarificatory, thus affirming the duty and penalty imposed under Rule 9(2) of the Central Excise Rules, 1944. The appeal was dismissed, confirming the lower courts' decisions.