TMI Blog2008 (4) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... Order per]- Leave granted. 2. Appellants herein, inter alia, questioned the constitutionality of Section 9-D of the Central Excise and Salt Act, 1944. The High Court by reason of the impugned judgments and orders has dismissed the writ petitions filed by the appellant(s) on the premise that some appeals are pending before this Court involving the said question. Before us, the learned counsel appearing on behalf of the parties have placed the details of the appeals pending before this Court which are: Writ No. Position in CEGAT Position in Supreme Court 854/1992 The CEGAT decided the Appeal on merits in favour of both the Petitioner and the job worker vide order dated 21-3-2001. The Departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1898/1992 The CEGAT confirmed the demand against the Petitioner vide order dated 4-7-1997. The Petitioner thereafter filed Civil Appeal No. 5134-35/97 before the Hon'ble Supreme Court against the said order. The Hon'ble Supreme Court dismissed the Appeal bearing No. 5134-35/97 vide order dated 12-9-97 foe want of pre-deposit. 3. None of the aforementioned appeals, it is accepted at the Bar, involve the question of constitutionality of Section 9-D of the Act; nor having regard to the fact that the appeals were filed by the Revenue itself, such a question could possibly be raised. Furthermore, such a question as regards the constitutionality of a statute cannot be raised either before the authorities unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants before the writ Court or any superior Court. 6. Mr. Shekhar submits that it is not a case where the appellant should be permitted to raise such question in view of the fact that no cause of action has arisen therefor. 7. The High Court, as noticed hereinbefore, did not decide the question of constitutionality of the said provision, nor did it determine the objection of the respondents that no cause of action had arisen therefor. 8. We are, therefore, of the opinion that interest of justice would be subserved if the impugned judgments are set aside and the matters are remitted back to the High Court for consideration thereof afresh. We direct accordingly. 9. The appeals are disposed of with the aforementioned obs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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