2026 (2) TMI 518

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....6 With W. P. (T) No. 2816 of 2018, W. P. (T) No. 6624 of 2022, W. P. (T) No. 05 of 2023, W. P. (T) No. 16 of 2023, W. P. (T) No. 17 of 2023, W. P. (T) No. 371 of 2023, W. P. (T) No. 372 of 2023, W. P. (T) No. 2139 of 2023, W. P. (T) No. 2184 of 2023, W. P. (T) No. 2499 of 2023, W. P. (T) No. 2500 of 2023, W. P. (T) No. 2960 of 2023. - -<br>Central Excise<br>HON'BLE THE CHIEF JUSTICE M.S. SONAK AND HON'BLE MR. JUSTICE RAJESH SHANKAR For the Petitioners: Mr. Nitin Kr. Pasari, Advocate. For the Resp.-UoI: Mr. Prashant Pallav, A.S.G.I, Mr. Kumar Vaibhav, C.G.C, Mr. Ayush, A.C to A.S.G.I. For the Resp.-CGST: Mr. P.A.S. Pati, Advocate [W.P(T) Nos. 5917/16, 2139/23, 2184/23, 2499/23, 2500/23 & 2960/23], Mr. Amit Kumar, Advocate [W.P(T) No....

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....cipating in the proceedings would be construed as acquiescence or waiver. He now submitted that if the impugned orders are set aside and an opportunity is granted to the petitioners to file their reply and participate in the proceedings, they would do so without prejudice to their contentions that Rule 26(2) is indeed ultra vires. He submitted that the issue of ultra vires may be left open if any adverse orders are passed against the petitioners. He submitted that some reasonable costs could be imposed that would mitigate the inconvenience, if any, to the respondents. 6. In the connected writ petition, i.e., W.P. (T) No. 2889 of 2019, we have allowed the petitioner therein to withdraw the petition with liberty to file a reply to the show....