https://www.taxtmi.com/caselaws?id=78076 The court dismissed the writ petition challenging the order of a Larger Bench of the Customs, Excise and Service Tax Appellate Tribunal. The court held that the petitioner, as an intervener, lacked locus standi to challenge the order under Article 226 and should have resorted to appeal under Sections 35G or 35L of the Central Excise Act, 1944. The court emphasized that the writ petition stage was not suitable for the challenge and dismissed the petition without costs. The court declined to address the interpretation of the 46th Constitution Amendment, stating it did not directly arise for interpretation. en-us Mon, 09 Aug 2010 00:00:00 +0530 Fri, 29 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78076 The court dismissed the writ petition challenging the order of a Larger Bench of the Customs, Excise and Service Tax Appellate Tribunal. The court held that the petitioner, as an intervener, lacked locus standi to challenge the order under Article 226 and should have resorted to appeal under Sections 35G or 35L of the Central Excise Act, 1944. The court emphasized that the writ petition stage was not suitable for the challenge and dismissed the petition without costs. The court declined to address the interpretation of the 46th Constitution Amendment, stating it did not directly arise for interpretation. Case-Laws Service Tax Mon, 09 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78076