Subject : Excise Acts : Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002 - Sections 11, 13(2), 13(9) and 35; Central Excise Act - Sections 6; Customs Act, 1962 - Sections 28 and 142; Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2005; CentralExciseRules, 2002 - Rules 8, 9 and 9(3); Central Excise Rules, 1944 - Rule 174; Central Excise (No. 2) Rules, 2001; Customs (Import of Goods at Concessional Rate of Duty for manufacture of Excisable Goods) Rules, 1996 - Rule 8; Constitution of India - Article 372; Year : 2008-02-20 Court : Mumbai