2026 (2) TMI 9

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....889 of 2019 - -<br>Central Excise<br>HON'BLE THE CHIEF JUSTICE AND HON'BLE MR. JUSTICE RAJESH SHANKAR For the Petitioner : Mr. Nitin Kumar Pasari, Advocate For the Resp.-U.O.I. : Mr. Prashant Pallav, ASGI Mr. Kumar Vaibhav, CGC Mr. Ayush, AC to ASGI Mr. Anurag Vijay, Advocate Mr. Vishwajeet Singh, Advocate For the Resp.-CGST : Mr. Amit Kumar, Advocate ORDER Heard learned counsel for....

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....and constitutional validity are not to be decided by this Court merely because we can do so; such issues are to be decided only if we must. 4. Accordingly, we grant the petitioner four weeks' time to respond to the impugned show cause notice. All contentions of all parties are left open, including the issue of whether Rule 26(2) is allegedly ultra vires the parent Act. Though such an issue cann....