2026 (9) TMI 79

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....: Writ Appeal No.100093/2023 has been filed by the petitioner in the writ proceedings assailing the order passed in W.P.No.101375 of 2021 (T-TAR). The learned Single Judge had dismissed the said writ petition by a reasoned order. 2. The writ petition itself was filed challenging the validity of the order in original and other reliefs including for a declaration that no excise duty under the Central Excise Act, 1944 was payable on the goods manufactured by the petitioner namely Tobacco and Tobacco products. Further relief was sought to declare the repeal and saving provision of Section 174 of Central Goods and Service Tax Act, 2017 insofar as it seeks to save the operation of the Central Excise Act, 1944 for Tobacco and Tobacco product....

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....metime taking note of the stand of both sides, the legal questions raised and prayers at Sl. Nos. 'b' to 'd', appear to be covered by the proceedings referred to in para 5. The prayers made are extracted below: "b. To issue a writ of mandamus or any other write, order(s), directions, writ(s) declaring that no excise duty under the Central Excise Act, 1944 is payable on the goods manufactured by the petitioner namely tobacco and tobacco products; c. To issue a writ of mandamus or any other writ, order(s), directions, writ(s) declaring that the repeal and saving provision of Section 174 of the Central Goods and Service Tax Act, 2017, insofar as it seeks to save the operation of the Central Excise Act, 1944, qua tobacco and t....