2010 (4) TMI 933

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..... Chennai) for the petitioner and Shri S.K. Mishra, learned A.S.G.I, for respondents. 2. On last occasion learned A.S.G.I, on behalf of respondents had raised objection to the maintainability of the Writ Petition by pointing out that the provisions of Section 35G of the Central Excise Act, 1944 contending that alternate remedy of filing an appeal is available. 3. The facts in the matter show that .....

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..... plication under Section 35F, is an order in appeal under Section 35G. He contends that because of this acceptance the said judgment loose its efficacy. Reliance is being placed upon the Division Bench judgment of Delhi High Court reported at 2009 (236) E.L.T. 12 (Del.) = 2009 (13) S.T.R. 598 (Del.) (Union of India v. Classic Credit Ltd.) to urge that as in the matter of challenge to an order under .....

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..... contends that by offering Bank guarantee the petitioner are complying with the provisions of Section 35F and hence, the refusal to modify its earlier order by the Appellate Tribunal is an error of jurisdiction, which can be taken note of and interfered with by this Court in writ jurisdiction. 7. Learned A.S.G.I. on the other hand relies upon the Division Bench judgment of this Court to urge that .....

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