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2015 (5) TMI 1084
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..... S.K. Mukhi, Advocate for the Petitioner. 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 th....
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.... the Commissioner (Appeals) and the order of the CESTAT 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....