TMI Blog2021 (10) TMI 988X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Pan Masala Rules is rather without substance, however, the High Court has not at all addressed the issue on vires on merits in detail. The question of vires cannot be decided by the Appellate Authority/Tribunal in an appeal against the order-in-original. Under the circumstances, the High Court has not at all addressed on merits on the question with respect to vires of Rule 17(2) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Leave granted. 2. Heard Mr. Anand Sanjay M. Nuli, Learned Counsel appearing for the appellant and Mr. N. Venkataraman, Learned ASG appearing for the respondents. 3. Feeling aggrieved and dissatisfied by the impugned judgment and order passed by the High Court dated 8-12-2020 passed by the High Court of Judicature at Bombay in Writ Petition No. 2539/2020 [2021 (378) E.L.T. 37 (Bom.)] by w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in detail. The question of vires cannot be decided by the Appellate Authority/Tribunal in an appeal against the order-in-original. 6. Under the circumstances and it is only on the aforesaid ground alone and the High Court has not at all addressed on merits on the question with respect to vires of Rule 17(2) of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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