https://www.taxtmi.com/caselaws?id=759169 Gujarat HC dismissed tax appeals filed by the appellant challenging respondent's entitlement to benefits under the Compounded Levy Scheme pursuant to Section 3A of the Central Excise Act, 1944. The respondent operated a Hot Air Stenter as an independent processor covered under Section 3A. The court held that tax appeals are maintainable only when constitutional validity of statutory provisions is challenged or when notifications/instructions are deemed illegal or ultra vires. Since neither condition was satisfied in this case, the appeals were not maintainable and were consequently dismissed. en-us Wed, 18 Sep 2024 00:00:00 +0530 Thu, 26 Sep 2024 08:15:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759169 Gujarat HC dismissed tax appeals filed by the appellant challenging respondent's entitlement to benefits under the Compounded Levy Scheme pursuant to Section 3A of the Central Excise Act, 1944. The respondent operated a Hot Air Stenter as an independent processor covered under Section 3A. The court held that tax appeals are maintainable only when constitutional validity of statutory provisions is challenged or when notifications/instructions are deemed illegal or ultra vires. Since neither condition was satisfied in this case, the appeals were not maintainable and were consequently dismissed. Case-Laws Central Excise Wed, 18 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759169