M/S. G.T.C.INDUSTRIES LTD. vs COLLECTOR OF CENTRAL EXCISE .

The Supreme Court addressed appeals under Section 35L of the Central Excise Act, 1944, confirming that constitutional questions regarding Section 9D cannot be raised in appeals filed by the Revenue. The Court held that such questions must be reserved for higher courts and cannot be adjudicated in statutory appeals. The decision referenced prior rulings, including Dhula Bhai vs. State of M.P. and West Bengal Electricity Regulatory Commission vs. CESC Ltd., establishing that the validity of statutory provisions can only be challenged in appropriate forums.