2005 (9) TMI 104

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.... Commissioner of Central Excise & Customs, Panchkula, the petitioner rushed to this Court to file W.P. No. 8099/2005, inter alia, contending that Rule 6 of Cenvat Credit Rules, 2002 was ultra vires the provisions of the Central Excise Act. The said petition was, eventually dismissed by this Court on 9-5-2005 as withdrawn reserving liberty to the petitioner to challenge the vires of the provisions ....

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.... ultra vires the Constitution of India and the Central Excise Act, 1944; (b) read down Rule 6 by holding that it applies only to inputs used directly in the manufacture of dutiable excisable goods; (c) direct the Customs Excise and Service Tax Appellate Tribunal to hear the petitioner's appeal against the Order of the Commissioner dated 26-7-2005 restricting the application of Rule 6 to only....

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....ugh the alternative interpretation of the Rules as suggested by the petitioner could be urged before the Tribunal in an appeal against the impugned order passed by the Commissioner, any such exercise would be futile in the light of an earlier decision of the Tribunal in Commissioner of Central Excise v. Maa Kamakhya Marbles (P) Ltd. - 2004 (170) E.L.T. 580. Relying upon the decision of the Supreme....

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....determined or penalty levied is, therefore, a matter which ought to be more appropriately urged before the Tribunal in any such appeal. The submission of Mr. Vellapali that an exercise in appeal would be futile in the light of the previous decision of the Tribunal has not impressed us. It is true that the Tribunal has in the case refer to by Mr. Vellapali upheld an order determining the liability ....