Subject : Excise Acts : Central Excise Act, 1944 - Sections 11B, 11B(5) and 16(2); Customs, Central Excises and Salt and Central Boards of Revenue (Amendment) Act, 1978 - Sections 1(2) and 21; Customs, Central Excises and Salt and Central Boards of Revenue (Amendment) Act, 1980 - Sections 35, 49 and 110A; Orissa Civil Courts Act, 1974; Bengal, Agra and Assam Civil Courts Act, 1887; Limitation Act, 1963 - Sections 5 and 17; Code of Civil Procedure (CPC) , 1973 - Sections 9; Central Excise Rules, 1944 - Rule 11 Year : 1989-07-25 Court : Orissa