If the authority did not follow the direction of the CESTAT, ...

Central Excise

January 20, 2024

If the authority did not follow the direction of the CESTAT, there is gross laches on the part of the authority in passing the order. Had the petitioners brought the fact to the notice of the CESTAT with regard to laches of the authority, in that event the CESTAT could have considered the same. Without doing so, the petitioners having approached this Court, the writ petition is not maintainable. - HC

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If the authority did not follow the direction of the CESTAT, ...

Central Excise

January 20, 2024

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