1988 (9) TMI 55

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..... to the impugned order of the Assistant Collector of Central Excise, Jalandhar of November 23,1987, dismissing as pre-mature the petitioner's claim for refund of excise duty. 2. The impugned order is admittedly an appealable order inasmuch as, an appeal against it lies to the Collector of Central Excise (Appeals) New Delhi. The petitioner thus has an equally efficacious alternative remedy and the .....

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..... 4. In the present case, it will be seen that the challenge, as mentioned earlier, is to an order passed as recently as November, 1987. This being the situation, there is no justification to permit the petitioner to bye-pass the clearly effective alternative remedy provided to him by law. 5. To be fair and just to the petitioner, it is, however, directed that if the appeal is filed by the petitio .....

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