https://www.taxtmi.com/caselaws?id=753095 The HC dismissed a writ petition challenging Commissioner Central Excise's order regarding quashment of Notification No. 21/2017 CE dated 18.07.2017, which rescinded Notification No. 1/2010 CE concerning special rate fixation for goods manufactured during April 2017 to 07.07.2017. The court held the petition non-maintainable as petitioner failed to exhaust alternative remedy of appeal before CESTAT under Section 35B of Central Excise Act, 1944. Despite petitioner's claim of not challenging merits, the petition clearly entered into case merits by highlighting legal lacunae in the impugned order. en-us Sat, 30 Dec 2023 00:00:00 +0530 Sat, 25 May 2024 08:07:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753095 The HC dismissed a writ petition challenging Commissioner Central Excise's order regarding quashment of Notification No. 21/2017 CE dated 18.07.2017, which rescinded Notification No. 1/2010 CE concerning special rate fixation for goods manufactured during April 2017 to 07.07.2017. The court held the petition non-maintainable as petitioner failed to exhaust alternative remedy of appeal before CESTAT under Section 35B of Central Excise Act, 1944. Despite petitioner's claim of not challenging merits, the petition clearly entered into case merits by highlighting legal lacunae in the impugned order. Case-Laws Central Excise Sat, 30 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753095