2008 (4) TMI 54

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....on behalf of the parties have placed the details of the appeals pending before this Court which are: Writ No. Position in CEGAT Position in Supreme Court 854/1992   The CEGAT decided the Appeal on merits in favour of both the Petitioner and the job worker vide order dated 21-3-2001. The Department has filed an Appeal under Section 35L of the Central Excise Act, 1944 before the Hon'ble Supreme court being Civil Appeal No. 6398-6403/02. The Court has admitted the Appeal without granting any interim stay. Last listed on 27-9-2002.   1895/1992 The CEGAT decided the Appeal on merits in favour of without both the Petitioner and the job worker vide order dated 21.3.2001. The Department has filed an Appeal ....

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....of constitutionality of Section 9-D of the Act; nor having regard to the fact that the appeals were filed by the Revenue itself, such a question could possibly be raised. Furthermore, such a question as regards the constitutionality of a statute cannot be raised either before the authorities under the statute, including the High Court and this Court, while deciding the appeals against the orders passed by the statutory authorities/Tribunals, the First Appellate Court. The question stands covered by a decision of this Court in Dhula Bhai vs. State of M.P., (1968 (3) SCR 662); West Bengal Electricity Regulatory Commission vs. CESC Ltd., (2002 (8) SCC 715) and Alpha Chem vs. State of U.P., (89 STC 304). 4. Mr. Shekhar, learned senior counse....