2008 (1) TMI 700

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..... R, for the Respondent. [Order per : Justice S.N. Jha, President]. - These appeals are directed against an order passed by the Member (Central Excise), Central Board of Excise and Customs, New Delhi, dated 15-11-2007, directing (i) that the facility of monthly payment of excise duty under Rule 8(1) of the Central Excise Rules, 2002 be withdrawn and the appellants pay duty for each consignmen .....

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..... s passed. 3. When these appeals were taken up, it was submitted on behalf of the Revenue that Section 35B(1)(c) provides for appeal against an order passed by the Central Board of Excise Customs (or the Appellate Commissioner of Central Excise) under Section 35, as it stood immediately before the appointed day i.e. 11-10-1982. It was pointed out that earlier prior to 11-10-1982, appeals agains .....

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..... gh Court again, on the ground that these appeals are not maintainable in this Tribunal, it would cause undue harassment. It was stated that the impugned order is operative for the period up to 19-2-2008 i.e. 26 days and hence, if the appellant has to move the High Court again the proposed Writ Petition may be rendered infructuous with the passage of time. 5. We appreciate the fact that the appel .....

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