2022 (9) TMI 1574 - HC - Central Excise

Maintainability of petition - availability of alternative statutory remedy by filing appeal - respondent nos. 2 and 3 submitted that he has not been provided the copy of writ petition but he has been told that by means of this petition the order of Tribunal has been assailed, therefore, this petition is not maintainable - HELD THAT - There are substance in the submission of respondent nos. 2 and 3, therefore, assailing the order of Tribunal may not be maintainable. This petition is dismissed being not maintainable - However, the liberty is given to the petitioner to file an appeal u/s 35 G of Central Excise Act, 1944.

Summary

The High Court of Allahabad dismissed the petition as not maintainable since the order of the Tribunal could be challenged through an appeal under Section 35G of the Central Excise Act, 1944. The petitioner was given liberty to file an appeal under Section 35G.