Madhusudan Mills Limited v. Union Of India And Others | Bombay High .
WEB3. It is not necessary for me to go into details as this case is directly covered by a Division Bench Judgment of our High Court being the case of Apar Private Ltd. v. Union of India, reported in 1985 (22) Excise Law Times page 644 and the relevant portion is at paragraph 58 and it is as follows :