2019 (5) TMI 1951 - HC - Central Excise

Maintainability of petition - availability of alternative remedy of appeal - Mis-classification of the finished goods - Sikko Sol - HELD THAT - Section 35 of the Central Excise Act, 1944, provides for an Appellate Forum. The Petitioner by invoking the provisions of Article 226 of the Constitution of India cannot circumvent the statutory provision and urge his Petition before this Court before appearing in the Appellate Forum. The mandate of the Statute is to be complied with in the first instance, thereafter the Petitioners are free to invoke the jurisdiction of this Court, if so advised. Petition dismissed.

Summary

The High Court of Sikkim dismissed the writ petition filed by a company aggrieved by an order alleging mis-classification of finished goods and requiring payment of Central Excise duty. The court stated that the company should first appeal to the Appellate Forum before approaching the court under Article 226 of the Constitution of India.