because-
(a) any of the relevant provisions of the said enactments are ultravires or declared to be ultravires ; or
(b) any error ... cases where the assessment was pursuant to a provision which is ultravires or declared unconstitutional can be distinguished from the instant case, where no statutory
that even otherwise Rule 26(2) of the
Central Excise Rules, is ultravires of the Central Excise Act, 1944 . The
Tribunal can even hold that ... provisions of Rules is ultravires of the
Act as the Tribunal is constituted under Article 320-B of the
Constitution of India and possess
that even otherwise Rule 26(2) of the
Central Excise Rules, is ultravires of the Central Excise Act, 1944 . The
Tribunal can even hold that ... provisions of Rules is ultravires of the
Act as the Tribunal is constituted under Article 320-B of the
Constitution of India and possess
that even otherwise Rule 26(2) of the
Central Excise Rules, is ultravires of the Central Excise Act, 1944 . The
Tribunal can even hold that ... provisions of Rules is ultravires of the
Act as the Tribunal is constituted under Article 320-B of the
Constitution of India and possess
that even otherwise Rule 26(2) of the
Central Excise Rules, is ultravires of the Central Excise Act, 1944 . The
Tribunal can even hold that ... provisions of Rules is ultravires of the
Act as the Tribunal is constituted under Article 320-B of the
Constitution of India and possess
that even otherwise Rule 26(2) of the
Central Excise Rules, is ultravires of the Central Excise Act, 1944 . The
Tribunal can even hold that ... provisions of Rules is ultravires of the
Act as the Tribunal is constituted under Article 320-B of the
Constitution of India and possess
that even otherwise Rule 26(2) of the
Central Excise Rules, is ultravires of the Central Excise Act, 1944 . The
Tribunal can even hold that ... provisions of Rules is ultravires of the
Act as the Tribunal is constituted under Article 320-B of the
Constitution of India and possess
that even otherwise Rule 26(2) of the
Central Excise Rules, is ultravires of the Central Excise Act, 1944 . The
Tribunal can even hold that ... provisions of Rules is ultravires of the
Act as the Tribunal is constituted under Article 320-B of the
Constitution of India and possess
that even otherwise Rule 26(2) of the
Central Excise Rules, is ultravires of the Central Excise Act, 1944 . The
Tribunal can even hold that ... provisions of Rules is ultravires of the
Act as the Tribunal is constituted under Article 320-B of the
Constitution of India and possess
that even otherwise Rule 26(2) of the
Central Excise Rules, is ultravires of the Central Excise Act, 1944 . The
Tribunal can even hold that ... provisions of Rules is ultravires of the
Act as the Tribunal is constituted under Article 320-B of the
Constitution of India and possess
