Case Note & Summary
The dispute involved the constitutionality of Section 9-D of the Central Excise and Salt Act, 1944, raised by the appellants against the respondents. The High Court had dismissed the writ petitions filed by the appellants, stating that appeals involving the same question were pending before the Supreme Court. The appellants contended that the constitutionality of the provision could be questioned, while the respondents argued that no cause of action had arisen for such a challenge. The Supreme Court noted that the pending appeals did not involve the constitutionality of Section 9-D, as they were filed by the Revenue. The court referred to previous decisions that established that such questions could not be raised in appeals against orders of statutory authorities. The court also highlighted that the High Court had not addressed the constitutionality issue or the respondents' objection regarding the lack of cause of action. Consequently, the Supreme Court set aside the High Court's judgments and remitted the matters for fresh consideration, urging the High Court to expedite the process. The court directed that all contentions of the parties remain open for consideration.
Headnote
A) Constitutional Law - Constitutionality of Statutes - Question of constitutionality of Section 9-D - Central Excise and Salt Act, 1944, Section 9-D - The court held that the question of constitutionality could not be raised in pending appeals as they were filed by the Revenue and did not involve such a question. The matter was remitted back to the High Court for fresh consideration of the writ petitions filed by the appellants. (Paras 3-8)
Issue of Consideration
Whether the constitutionality of Section 9-D of the Central Excise and Salt Act, 1944 could be raised in the appeals pending before the Supreme Court.
Final Decision
The Supreme Court set aside the impugned judgments of the High Court and remitted the matters for fresh consideration, directing the High Court to expedite the disposal of the writ petitions.
Law Points
- Constitutionality of statutes
- Jurisdiction of courts
- Writ jurisdiction
- Central Excise Act interpretation
