1998 (10) TMI 76 - HC - Central Excise

Summary

The High Court of Punjab & Haryana at Chandigarh dismissed C.W.P. No. 4691 of 1991 as premature. The petitioner did not exhaust the alternative remedy of appeal under the Central Excises & Customs Act. The court ruled that the petitioner should have replied to the show cause notice and then filed an appeal if needed. The writ petition was not the proper remedy at that stage. The Collector, Central Excise was directed to decide the matter on merits after receiving the petitioner's reply.