2004 (2) TMI 83 - HC - Central Excise

Summary

The petitioner challenged an adjudication order under the Central Excise Act more than three years after it was passed. The court stated that since a statutory appeal is available, the Writ Petition cannot be entertained. The petitioner was given an opportunity to file an appeal against the order on the condition of paying 50% of the demand, with the Commissioner treating the appeal as filed in time if done within one month. If the appeal is allowed, the petitioner will be entitled to a refund of the amount.