2026 (9) TMI 86

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....ticed that the writ petition was filed on 27.02.2020, while the order in original was passed after filing of the writ petition on 27.10.2022 and necessary applications were filed to seek for additional prayer, assailing such order passed during the pendency of the writ petition. 2. In the writ petition filed in W.P.No.145107 of 2020 (Excise), initially the challenge was in terms of the prayer at Sl.Nos. 'a' to 'f', which read as follows: "a. issue a Writ in the nature of certiorari or any other appropriate Writ direction, order quashing the Notification No.3 of 2019, dated 06.07.2019, issued by the First Respondent, purporting to exercise power under Section 5 (A) of Central Excise Act, 1944, levying Central Excise on tobacco an....

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....rder in original. 4. The writ petition was filed by on 27.02.2020 and subsequently it is made out that the order in original came to be passed on 27.10.2022 during the pendency of the writ proceeding. 5. Such order in original was also sought to be challenged by way of additional prayer in the light of such order being passed during the pendency of the writ petition. The writ petition itself came to be rejected by way of a common order. The common order which is a subject matter in W.A.No.100093 of 2023 has been affirmed by way of certain observations made. In light of the order being identical in the present matter also present appeal is to be disposed of in terms of identical observations made in W.A.No.100093 of 2023. Observations ....

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....onsideration"] as affirmed in W.A.No.119 of 2022, which has attained finality. 8. Insofar as additional grounds raised all that could be stated is that writ petition was filed with certain grounds and now having been covered by orders of the writ Court as affirmed in the writ appeal, other contentions may be advanced as is permissible in a duly constituted appeal against the order at Annexure-A. Accordingly, the writ appeal is disposed of while not interfering with the order of the learned Single Judge, taking note of orders passed in W.P.No.52371 of 2019 (T-RES) and W.A.No.119 of 2022 (T-RES). It would be however appropriate to permit the appellant herein to avail remedy of appeal against the order at Annexure-A. All other grounds....