2021 (10) TMI 988

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....a and Dharm Singh, Advocates, for M/s. Nuli & Nuli, AOR, for the Petitioner. Shri N. Venkatraman, ASG, Mukesh Kumar Maroria, Ms. Jasmine Damkewala, AOR's, Akshay Amritanshu, Shekhar Vyas, Manish, Sarthak Raizada, Siddhartha Barua, Praful Jindal, Ms. Vaishali Sharma and Dinesh Chander Trehan, Advocates, for the Respondent. ORDER Leave granted. 2. Heard Mr. Anand Sanjay M. Nuli, Learned Cou....

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....a Rules as ultra vires to the provisions of Section 3A of the Central Excise Act. 5. It is true that, in para 14, the High Court has observed that, in the facts of the case, challenge to the vires of Rule 17(2) of the Pan Masala Rules is rather without substance, however, the High Court has not at all addressed the issue on vires on merits in detail. The question of vires cannot be decided b....