(i) Rule 10-A on which reliance was placed by the Hon'ble Supreme Court in 1985(20) ELT 416 (Asstt. Collector v. National Tobacco), 1985(20) ELT 212 (= AIR 1985 S.C. 537 -D.R. Kohli v. Atul Products), and 1986(25) ELT 3 (Andhra Re-rolling Mills v. Union of India) was repealed and not re-enacted by Notification No. 267/77 on 6-8-1977. No Rule corresponding to Rule 10-A was to be found in Rules 10 and 11 brought into force by virtue of the aforesaid notifications,
"This is a case where the appellants only supplied raw materials and the actual manufacturing process was done by M/s. Industrial Packaging who charged conversion charges. Following the decision of the Hon'ble Andhra Pradesh High Court and Allahabad High Court in the case of Andhra Rerolling Works, Hyderabad v. Union of India 1979 (4) ELT J-600 and Gangadhar Ramchandra v. Collector of Central Excise, UP 1979 ELT J-597 respectively and the decision of this Tribunal also in the case of Collector of Central Excise, Madras v. Modoplast (P) Ltd. [1985 (21) ELT 187] (Tribunal), we set aside the order of the authority below and allow the appeal."
In view of the law laid down by the Supreme Court, it is clear that Rule 10 has no application to the facts and circumstances of the present case and the Department was perfectly justified in exercising powers under Rule 10-A of the Central Excise Rules.
The principle laid down in these two cases was reiterated in another decision of the Supreme Court (Andhra Rerolling Works, Hyderabad v. Union of India and Ors.)
9B. In view of the law laid down by the Supreme Court, it is clear that Rule 10 has no application to the facts and circumstances of the present case and the Department was perfectly justified in exercising powers under Rule 10-A of the Central Excise Rules.
20. This Court has also taken suo motu cognizance as regards noise
pollution. It passed various orders from time to time in Noise Pollution, In
Re. v. Union of India and Another, which are reported in [(2005) 5 SCC
727], [(2005) 5 SCC 728], [(2005) 5 SCC 730] and [(2005) 5 SCC 731].