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(8). The Bench has also observed in paragraph 5 as follows:-

"5. We have given our thoughtful consideration. As regard argument of appellant-petitioners about legality of imposition of interest under Section 30-A, we are afraid that this ground could not have been raised by the petitioner-appellants even before the learned Single Judge or this Court in appeal because neither have they impugned the order under Section 30-A before this Court in the writ petition nor could they otherwise challenge the same because that order had to be challenged In a different proceedings. The argument of the counsel for the petitioner regarding Section 30-A cannot be entertained by this Court and has rightly not been entertained by the learned Single Judge because there is a regular remedy of appeal under Section 9A of the Act. The Writ Petitions have been designed basically against the orders passed under Section 30-AA of the Act. Thus, we are of the considered opinion that appellants had remedies before the Excise authorities under Section 9A of the Act and then under Section 5 of Act of 1995, before the Rajasthan Taxation Tribunal."