YASHWANT CO-OP.PROCESSORS LTD.ETC. vs UNION OF INDIA .

The Supreme Court upheld the Bombay High Court's dismissal of writ petitions on the grounds of delay, but restored the petitions for reconsideration due to the involvement of the Textiles Committee Act and Rules. The Court emphasized that the appellants must deposit their outstanding dues within eight weeks to allow the Department to earn its revenue. The decision clarifies the procedural obligations under the Textiles Committee (Cess) Rules, 1975, particularly Rule 4 regarding monthly returns and Rule 7 concerning notices of demand.