Supreme Court of India · 2017-09-12
CHANDPAKLAL RAMANLAL SHAH vs RELIANCE INDUSTRIES LTD.
- Citation / case number
- SC 2016/30365
- Court
- Supreme Court of India
- Petitioner
- CHANDPAKLAL RAMANLAL SHAH
- Respondent
- RELIANCE INDUSTRIES LTD.
- Author
- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL
- Bench
- HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE ADARSH KUMAR GOEL
Judgment text excerpt
The Supreme Court held that the omission of Rule 56A of the Central Excise Rules, 1944, does not invalidate the charge under Section 9 of the Central Excises and Salt Act, 1944, as the substantive provision remains intact. The Court clarified that the omission of a rule is not equivalent to a repeal and that Section 6 of the General Clauses Act, 1897 does not apply to the omission of a rule. The High Court's decision to discharge the respondent was set aside, allowing the prosecution to continue.