1995 (8) TMI 72 - HC - Central Excise

Summary

The petition under Articles 226 and 227 of the Constitution of India was filed by a firm seeking exemption from Central Excise Duty. The High Court dismissed the petition as incompetent due to the pendency of an appeal against the duty demand order. The Court held that parallel proceedings are not permissible and the petitioner should pursue the appeal for adjudication.