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2020 (9) TMI 79 - HC - Central ExciseJurisdiction - appropriate forum - Striking down of Rule 96 ZQ of the Central Excise Rules - applicability if same in the facts of present case - HELD THAT:- We are not inclined to entertain these submissions unless such submissions have been first raised before the learned Tribunal and the same have been dealt with by the Tribunal in appropriate manner by reasoned order thereon. Though the learned counsel for the respondent Assessee also raised a plea before us that the Revenue stakes involved in the present case are below the prescribed monetary limit as per the latest litigation policy of Revenue Department, we are not inclined to consider the same at this stage. Appeal dismissed - decided against Revenue.
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