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2015 (5) TMI 1084 - HC - Central ExciseConstitutional vires of Section 35(1) of the Central Excise Act, 1944 - Held that: - The petitioner had in fact challenged the order of the CESTAT by filing CWP-14559-2013 which was dismissed by an order and judgement of a Division Bench of this Court dated 29.10.2014. The petitioner challenged this judgement by filing a petition for Special Leave to Appeal being SLP (C)-10349-2015. By an order dated 01.04.2015, the Supreme Court allowed the appeal to be withdrawn with liberty to approach the appropriate forum for appropriate relief. It is pertinent to note that the constitutional vires had not been challenged in that writ petition. The liberty, therefore, to approach the appropriate forum was obviously to file an appeal against the order of the CESTAT and not another writ petition to challenge the same order - petitioner not permitted to file another petition albeit in different grounds - petition dismissed.
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