2015 (5) TMI 1084

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....tioner. ORDER S.J. Vazifdar, A.C.J.   The petitioner has challenged the constitutional vires of Section 35(1) of the Central Excise Act, 1944 (in short the Act) which reads as under:- "35. Appeals to Commissioner (Appeals).- (1) Any person aggrieved by any decision or order passed under this Act by a Central Excise Officer, lower in rank than a Commissioner of Central Excise, may appea....

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.... cannot be faulted. They were in conformity with the provisions of Section 35(1) of the Act. Indeed the orders were in conformity with the judgement of the Supreme Court in M/s Singh Enterprises Vs Commissioner of Central Excise, Jamshedpur and others, CCE [2008 (221) E.L.T. 163 (S.C.)]. 3. The petitioner had in fact challenged the order of the CESTAT by filing CWP-14559-2013 which was dismissed ....