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Central Excise - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Constitutional Validity of section 9-D - With the final decision ...


Supreme Court Dismisses Appeals on Section 9-D Validity; Appellants Ordered to Pay Rs. 5 Lakhs in Costs.

February 11, 2023

Case Laws     Central Excise     SC

Constitutional Validity of section 9-D - With the final decision on all the appeals arising from the orders of the Tribunal being rendered against the appellants, there is no pending lis where the principles and conditions precedent could be applied. The endeavour of the appellants to have these appeals argued before us is, therefore, of purely academic interest and would not serve any real purpose - Petition dismissed with cost of Rs. 5 Lacs - SC

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