Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2017 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (2) TMI 1409 - CALCUTTA HIGH COURTLegality of an order of the Additional Commissioner, Bolpur Central Excise and Service Tax Commissionerate - non-applicability of Rule 8(3A) of the Central Excise Rules, 2002 - Held that:- In the writ petition out of which this appeal arises however did not contain any prayer for declaring the aforesaid provision as ultra vires. In course of submission before us by the learned Counsel for the appellant urged this point before us but as it was not taken before the learned First Court, we do not think at the appellate stage question of validity of the aforesaid provision ought to be addressed. The appeal and the stay petition shall stand dismissed as not pressed.
|