https://www.taxtmi.com/caselaws?id=785814 Leave to withdraw was permitted while the petitioner was granted four weeks to respond to an impugned show cause notice under Rule 26(2) of the Central Excise Rules; outcome: petition disposed of as withdrawn with liberty to reply. The Court emphasised that challenges to the vires or constitutional validity of subordinate legislation are governed by principles of natural justice and avoided deciding ultra vires issues absent necessity; outcome: such a vires challenge is left open for later adjudication. The decision notes that Rule 26(2) cannot be raised before the Adjudicating Authority now, but the petitioner may contest its validity if adverse orders follow; outcome: right to challenge preserved. en-us Tue, 20 Jan 2026 00:00:00 +0530 Sat, 31 Jan 2026 13:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785814 Leave to withdraw was permitted while the petitioner was granted four weeks to respond to an impugned show cause notice under Rule 26(2) of the Central Excise Rules; outcome: petition disposed of as withdrawn with liberty to reply. The Court emphasised that challenges to the vires or constitutional validity of subordinate legislation are governed by principles of natural justice and avoided deciding ultra vires issues absent necessity; outcome: such a vires challenge is left open for later adjudication. The decision notes that Rule 26(2) cannot be raised before the Adjudicating Authority now, but the petitioner may contest its validity if adverse orders follow; outcome: right to challenge preserved. Case-Laws Central Excise Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785814