9911796707
TMI Blog2018 (9) TMI 1582X X X X Extracts X X X X X X X X Extracts X X X X ..... thout examining the case on merit in spite of charge made out in the notice emphasizing contravention of the provisions of Rule 8(3A) of Central Excise Rules, 2002? - Held that:- Once the provision has been declared ultra vires by any High Court then one has to proceed on the basis that the provision which has been declared as unconstitutional is non-existant. Therefore, unless a contrary decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngur, with Mr. J.B. Mishra for the Appellant. M.S. SANKLECHA RIYAZ I. CHAGLA, JJ. PC:- 1. This Appeal under Section 35G of the Central Excise Act, 1944 challenges the order dated 27th January, 2016 passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal). 2. The Revenue has urged the following questions of law for our consideration:- (a) Whether the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2002 has been struck down as unconstitutional by the High Courts of Gujarat, Madras Punjab Harayana by the following judgments: (a) Indsur Global Ltd. Vs. Union of India 2014 (310) ELT 833 (Guj) (b) Shreeji Surface Coatings P. Ltd. Vs. Union of India 2015 (320) ELT 764. (Guj.) (c) Malladi Drugs Pharmaceuticals P. Ltd. Vs. Union of India 2015 (323) ELT 489 (Mad.) (d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yers Vs. Union of India 2004 (166) E.L.T. 27 (Mad.). This Court after placing reliance upon its earlier decision in the case of C.I.T. Vs. Godavaridevi Saraf (1978) 113 ITR 589., which held that the Tribunal was justified in following the judgment of the Madras High Court in the case of Beauty Dyers (Supra). Once the provision has been declared ultra vires by any High Court then one has to p ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
