M/S. G.T.C.Industries Ltd vs Collector Of Central Excise & Ors

The Supreme Court addressed the constitutionality of Section 9-D of the Central Excise and Salt Act, 1944, holding that such a question cannot be raised in appeals against orders of statutory authorities or Tribunals. The Court referenced prior decisions, including Dhula Bhai vs. State of M.P. and West Bengal Electricity Regulatory Commission vs. CESC Ltd., to support its conclusion. The Court dismissed the writ petitions, affirming that the pending appeals did not involve the constitutional question raised by the appellants.