TMI Blog2021 (11) TMI 1109X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 265 of the Constitution of India. HELD THAT:- The issue involved herein is covered by the judgment of this Court in UNION OF INDIA, REP. BY THE SECRETARY, DEPARTMENT OF REVENUE, THE CHAIRMAN CENTRAL BOARD OF EXCISE AND CUSTOMS, THE CHIEF COMMISSIONER OF CENTRAL EXCISE VERSUS M/S. WHEELS INDIA LTD. [ 2018 (1) TMI 1697 - MADRAS HIGH COURT] , in which, the Division Bench of this Court, after f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n No. 23/2005-S.T., dated 7-6-2005 respectively, as ultra vires Articles 19(1)(g), 245 and 265 of the Constitution of India. 3. The Learned Single Judge, after following the decision of a Division Bench of Bombay High Court in Indian National Shipowners Association v. Union of India [2009 (13) S.T.R. 235 (Bom.), which was confirmed by the Supreme Court in SLP Civil No. 18932 of 2009 on 14-12-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s India Limited, in which, the Division Bench of this Court, after following the Supreme Court decision in SLP Civil No. 18932 of 2009, dismissed the writ appeal. The observations made in the said judgment are profitably extracted below : 4. The Learned Single Judge by placing reliance on the law laid down by the Division Bench of the Bombay High Court, which was confirmed by the Hon ble Supre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assic example as to how appeals are filed in a routine manner by placing reliance on the judgment of the High Court in a matter wherein, the issue is covered by the judgment of the Hon ble Supreme Court. We hope and trust that the Union of India would not file such frivolous appeals henceforth. 6. The writ appeal is dismissed with the above observation. No costs. Consequently, connected miscell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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