9911796707
TMI Blog2008 (4) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 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 Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the Appeal granting any interim stay. 27.9.2002. 1896/1992 The CEGAT in Appeal Nos. 5208/92-D and 5233/92-D confirmed the demand against the Petitioner vide order dated 4-3-1997. 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 for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no infirmity in the impugned order. It may, however, be clarified that in case reliance is placed on the provisions of Section 9D of the Act in respect of any particular witness, intimation of the same is required to be given to the respondents and it would be open to the respondents to approach the High Court against the order made by the authority in that behalf." 5. Apart from the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 observations and direction. 10. However, as these matters are pending for a long time, we would request the High Court to consider the desirability of disposing of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
