Gtc Industries Ltd. (Now Known As Golden ... vs Collector Of Central Excise New Delhi

The Supreme Court upheld the constitutional validity of Section 9-D of the Central Excise and Salt Act, 1944, as declared by the Delhi High Court. The appellants challenged the High Court's decision, but the Court noted that the High Court had already provided reasons for its judgment, which the appellants did not contest. The Court emphasized the importance of respecting the High Court's findings and the remand order issued by this Court for further consideration. Consequently, the Court affirmed the High Court's decision, reinforcing the validity of the section under constitutional scrutiny.