2020 (4) TMI 698

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....JUSTICE AND THE HON'BLE MR. JUSTICE ASHOK S. KINAGI APPELLANT: SRI. ABBIGERI KALLESHAPPA, ADVOCATE JUDGMENT Heard the learned counsel appearing for the appellant. 2. By filing a writ petition under Article 226 of the Constitution of India, essentially the challenge was to the order-in-original passed by the Assistant Commissioner of Central Excise and Service Tax as well as the order i....

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....He submitted that the issue of constitutional validity of a statutory provision cannot be gone into by the Appellate Tribunal. 4. We have considered the submissions and perused the prayers made in the writ petition. There is no prayer made in the writ petition for challenging the constitutional validity of any statutory provision. The legal and factual contentions which are raised by the appell....