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2016 (12) TMI 1664 - CESTAT KOLKATAValidity of the Notification dated 27.03.2008 - jurisdiction - Held that: - the constitutional validity of the N/N. 21/2008 dated 27.03.2008 is in question and the same is pending before the Hon’ble High Court of Sikkim - the validity of the Notification dated 27.03.2008 can be decided only by the Hon’ble High Court and certainly, not by the Appellate Tribunal which has no power - Appeal allowed - decided in favor of appellant.
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