1982 (1) TMI 62 - HC - Central Excise

Summary

Issues involved: Challenge to excise duty orders u/s 35 and u/s 36 of the Central Excises and Salt Act, 1944.

Summary:
1. The petitioner, a partnership firm engaged in slitting metallized polyester films, challenged two excise duty orders u/s 35 and u/s 36 of the Act. The High Court declined to entertain the petition directly, emphasizing the need for the petitioner to follow the statutory appeal process. The Court stressed that questions regarding manufacturing activities and duty liability should be resolved by the authorities under the Act. The petitioner was directed to lodge an appeal by a specified date to avoid time-bar issues, with the Department instructed to consider the appeal promptly.

2. Regarding the challenge to the order at Annexure 'C', the Court applied the same reasoning for not entertaining the petition. It was noted that the petitioner had already appealed this order to the competent authority under the Act.

3. The Court addressed the possibility of similar orders for subsequent periods, advising the petitioner to file appeals against any such orders before the appellate authority. The Court expressed confidence that the appellate authority would consider these appeals without limitation objections due to the circumstances of the present petition.

4. Ultimately, the petition failed, but the Court provided directions for lodging appeals and discharged the rule without issuing any costs orders. Interim orders were vacated as a result of the judgment.