Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2013 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (9) TMI 819 - ALLAHABAD HIGH COURTConstructive Res Judicata - Validity of proviso to Rule 8 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 - whether ulta-vires to section 3A - Held that:- The challenge to the vires of the Rules in this second writ petition was barred by principles of constructive res judicata inasmuch as if the petitioner was aggrieved by the Rules, he could have challenged the Rules, when the Rules were notified or when the notice to show cause was served on him, and in any case in the first writ petition challenging the notice - The petitioner having failed to avail the opportunity and having raised all the points including the issue of the validity of the Rules before the Adjudicating Authority, cannot be allowed to file this writ petition challenging the vires, only to avoid filing the appeal - It was apparent that having failed to substantiate his case before the Adjudicating Authority, instead of filing the appeal the petitioner was taking a chance in the High Court to challenging the vires of the proviso – Decided against Petitioner.
|