ORDER : 1. Leave granted. 2. Heard Mr. Anand Sanjay M. Nuli, learned counsel appearing for the appellant and Mr. N. Venkataraman, learned ASG appearing for the respondents. 3. Feeling aggrieved and dissatisfied by the impugned judgment and order passed by the High Court dated 08.12.2020 passed by the High Court of Judicature at Bombay in Writ Petition No. 2539/2020 by which the High Court has dismissed the said Writ Petition relegating the appellant herein to avail the alternative remedy of appeal against the order in original dated 21.08.2013, the original Writ Petitioner has preferred the present appeal. 4. From the prayer in the Writ Petition, it appears and does not seem to be disputed that, in the original Writ Petition, the petitioner also rightly or wrongly challenged the vires of Rule 17(2) of the Pan Masala Rules as ultra vires to the provisions of Section 3A of the Central Excise Act. 5. It is true that, in para 14, the High Court has observed that, in the facts of the case, challenge to the vires of Rule 17(2) of the Pan Masala Rules is rather without substance, however, the High Court has not at all addressed the issue on vires on merits in detail. The question of vires cannot be decided by the Appellate Authority/Tribunal in an appeal against the order in original. 6. Under the circumstances and it is only on the aforesaid ground alone and the High Court has not at all addressed on merits on the question with respect to vires of Rule 17(2) of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008, we set aside the impugned order passed by the High Court and remand the matter to the High Court for its fresh decision. However, it is to be noted that, while issuing notice in the present Special Leave Petition/Appeal, vide order dated 01.02.2021, there was a stay on penalty only. The aforesaid interim order of stay on penalty shall be continued till the High Court takes up the matter for further hearing on remand. It is clarified that there shall not be any stay on recovery of duty and interest. It will be open for the Department to proceed further with the recovery of the duty and interest in accordance with law. 7. With this, the present appeal stands disposed of. 8. It is clarified that there shall not be any stay on recovery of duty and interest. It will be open for the Department to proceed further with the recovery of the duty and interest in accordance with law. 7. With this, the present appeal stands disposed of. 8. Consequently, Contempt Petition also stands dismissed/disposed of. Pending applications also stand disposed of.