2021 (2) TMI 1036

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.... For the Respondent : Mr.P.R.Renganath JUDGMENT T.S.SIVAGNANAM, J) This appeal, filed by the appellant under Section 35G of Central Excise Act, is directed against the order dated 03.07.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), South Zonal Bench, Chennai in Final Order No.41114/2017. 2. The appellant has raised the following substantial question....

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....(105)(zzze) and Section 67(3) of the Finance Act, 1994 as ultra vires Article 14, 19(1)(g) and 265 of the Constitution of India. The respondent-assessee has also filed a writ of prohibition to prohibit the Commissioner of Service Tax, Chennai from taking action pursuant to the Show Cause Notice No.212/07 dated 22.10.2007. The writ petitions were heard by the learned Single Bench and by order dated....