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2017 (2) TMI 1409

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..... ng the aforesaid provision as ultra vires. In course of submission before us by the learned Counsel for the appellant urged this point before us but as it was not taken before the learned First Court, we do not think at the appellate stage question of validity of the aforesaid provision ought to be addressed. The appeal and the stay petition shall stand dismissed as not pressed. - M.A.T. 1738 .....

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..... the applicant that he has instruction not to press this application being CAN 11044 of 2015 as the same was filed on mistaken apprehension that delay was of 5 days. The application registered as C.A.N. 11044 of 2015 shall stand dismissed as not pressed. The appellant in these proceedings question, in substance, legality of an order of the Additional Commissioner, Bolpur Central Excise and Se .....

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..... peal passed by Ld. Commissioner (Appeals); impugned Order-in-original passed by Ld. Additional Commissioner and the impugned SCN issued by the Ld. Additional Commissioner on cause or cause being shown and after hearing the parties be pleased to make the rule absolute and/or pass such other orders as Your Lordships shall deem fit and proper. (b) A writ of and/or order and/or direction in the n .....

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..... he demand. In the writ petition out of which this appeal arises however did not contain any prayer for declaring the aforesaid provision as ultra vires. In course of submission before us by the learned Counsel for the appellant urged this point before us but as it was not taken before the learned First Court, we do not think at the appellate stage question of validity of the aforesaid provision ou .....

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