2007 (10) TMI 421

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..... he Respondent. [Order per : M.S. Shah, J. (Common) (Oral)]. - What is challenged in these petitions under Article 226 of the Constitution is the common order dated 28-5-2007/20-6-2007 passed by the Commissioner (Appeals-Ill), Central Excise, Ahmedabad dismissing the petitioners' appeals. 2. Mr. Harin Raval, learned Assistant Solicitor General has raised a preliminary objection that there .....

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..... red three petitions involving challenge to the constitutional validity of the provisions of Section 4A of the Act are admitted. However, since the decision on the challenge raised in those petitions will be applicable to all similar cases, we do not think that there should be multiplicity of proceedings before this Court. Hence, subject to the clarification that the decision of this Court in the a .....

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..... a period of one month from the date of receipt of the impugned order of the Commissioner (Appeals) and in view of the principles enunciated by the Apex Court in Danda Rajeshwari v. Bodavula Hanumayamma & Ors., 1996 (6) SCC 199, we direct that in case the petitioners file appeals against the above order of the Commissioner (Appeals) within one month from today, the Tribunal shall hear and decide th .....

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