https://www.taxtmi.com/caselaws?id=45379 A special appeal was barred where the Single Judge's Article 226 judgment concerned an interim order passed by the Commissioner (Appeals) in appellate proceedings under the Central Excises and Salt Act, 1944. Chapter VIII, Rule 5 of the Allahabad High Court Rules excludes special appeals from judgments rendered in appellate jurisdiction and from writ judgments relating to orders made by a Government officer or authority in appellate or revisional jurisdiction under a Central Act. The interim order on waiver of pre-deposit retained its appellate character despite the pending main appeal, so the writ petition fell within the Rule 5 exclusion and the special appeal was not maintainable. en-us Wed, 26 May 1999 00:00:00 +0530 Sat, 10 Jul 2010 12:19:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45379 A special appeal was barred where the Single Judge's Article 226 judgment concerned an interim order passed by the Commissioner (Appeals) in appellate proceedings under the Central Excises and Salt Act, 1944. Chapter VIII, Rule 5 of the Allahabad High Court Rules excludes special appeals from judgments rendered in appellate jurisdiction and from writ judgments relating to orders made by a Government officer or authority in appellate or revisional jurisdiction under a Central Act. The interim order on waiver of pre-deposit retained its appellate character despite the pending main appeal, so the writ petition fell within the Rule 5 exclusion and the special appeal was not maintainable. Case-Laws Central Excise Wed, 26 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45379