9911796707
TMI Blog1997 (12) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... In the result, the Writ Petition is dismissed with an observation that the writ petitioner is at liberty to go in appeal within 90 days from the date of receipt of copy of this order now passed connected with WMP No. 14411 of 1988, is also dismissed. This order, as per the noting on the order sheet, was delivered to the appellant on 4-4-1997. 2. The appellants have filed the appeal before the Tribunal on 26-8-1997. The appellants have filed these applications giving the reasons for delay in filing the appeal. We observe that the appellants had filed the writ petition challenging the order of the learned Collector (Appeals) and it was against this order they filed an appeal before the Collector (Appeals) and who has informed them that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned JDR for the department. 6. We observe that the appellants had moved the Hon ble High Court seeking relief against the order of the learned Collector (Appeals), under which they were directed to pre-deposit the entire amount in terms of the impugned orders and subject to the compliance with the above direction, the appellants had been given personal hearing on a particular date. The appellants, instead of complying with the order of the learned lower appellate authority, passed under Section 35F of the Central Excise Act, proceeded to challenge that order by way of a writ petition before the Hon ble High Court. The matter came to be disposed of by the Hon ble High Court by their Order dated 19-3-1997 and the copy of which came ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Board or the Commissioner of Central Excise either before or after the appointed day, under Section 35A, as it stood immediately before that day; 9. It is observed that the appellate order passed by the Commissioner (Appeals) which can be appealed against in terms of Section 35B is only an order passed under Section 35A. The present order which is the subject matter of the appeal is passed under Section 35F of the Act. 10. We observe that so far as the Tribunal is concerned, we are bound by the directions of the Hon ble High Court and, therefore, notwithstanding what is set out under the statute, as per the directions of the Hon ble High Court, the appeal is to be taken on file. However, it is open to the appellants to move the Hon bl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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