1994 (2) TMI 73 - SC - Central Excise

Summary

Issues Involved:
1. Maintainability of writ petition without availing alternative remedy of appeal u/s Assistant Collector of Central Excise, West Bengal v. Dunlop India Ltd. & Ors.
2. Stay of penalty pending appeal before Tribunal.
3. Dismissal of writ petition against show cause notice by Delhi High Court.

Issue 1 - Maintainability of Writ Petition:
The appeal was filed against the judgment of the Gujarat High Court in a writ petition challenging the order of the Collector, Central Excise. Counsel for the Revenue contended that the writ petition was not maintainable as the appellant had not utilized the alternative remedy of appeal as provided by the statute. It was suggested that the appellant should file an appeal before the Tribunal within four weeks, which the appellant agreed to. The Tribunal was directed to entertain the appeal without objection on the ground of limitation and to decide the matter independently of the High Court's findings.

Issue 2 - Stay of Penalty:
Pending the appeal before the Tribunal, the stay of penalty granted by the Court was to continue. The appellant had already deposited 50% of the duty and was required to furnish a bank guarantee for the remaining amount within eight weeks. The stay order would remain in force until the disposal of the appeal by the Tribunal, which was requested to resolve the matter within four months.

Issue 3 - Dismissal of Writ Petition by Delhi High Court:
A special leave petition was filed against the Delhi High Court's dismissal of a writ petition challenging a show cause notice by the Central Excise department. The High Court declined to entertain the writ petition, noting that the petitioner had already appealed the adjudication order before the Tribunal. The special leave petition was dismissed, and the petitioner was directed to pursue the appeal remedy before the Tribunal. Any application made by the petitioner before the Tribunal would be dealt with according to the law.