2007 (12) TMI 279 - SCH - Central Excise

Wrong approach of High Court- The Assessee did not carry the matter in appeal to the Commissioner. Assessee straightway proceeded with the writ petition which was allowed by the High Court. Held that- The said appeal will not be dismissed on the ground of limitation if it is filed within the stipulated period. It will be disposed of on its own merits, influenced by the impugned judgment of the High Court.

Summary

The Supreme Court held that the writ petition was not maintainable before the High Court as the matter required detailed adjudication by the competent authority. The High Court should not have interfered and should have directed the assessee to exhaust the statutory remedy. The impugned judgment of the High Court was set aside, and the assessee was directed to file a statutory appeal within eight weeks. The appeal will not be dismissed on the ground of limitation and will be decided on its own merits. Civil Appeal is disposed of accordingly.