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1994 (2) TMI 63

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..... ingle Judge in writ petition 1116 of 1994. Learned single Judge has rejected the writ petition on the ground that the petitioner can avail the alternative remedy of appeal, which is adequate, efficacious and effective. 2. In the writ petition, the petitioner/appellant sought for a declaration that the final products, viz., bars and rods of iron non-alloy steel as specified in serial number 2 und .....

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..... late Tribunal as named in the Act. In the appeal, the appellant is entitled to urge question of fact and law. 4. It is contended by learned counsel for the appellant that the aforesaid appeal is not effective and efficacious and is also not adequate. It is not the case of the appellant that the relief sought for in the writ petition cannot at all be obtained in the appeal. The case of the appell .....

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..... ffective disposal of such matters, therefore it would be in the interest of the appellant to avail the remedy of appeal. 6. However, it is contended by learned counsel for the respondents that the appeal ought to have been filed long back in the year 1993 itself, now it cannot be entertained, as it would be barred by time. 7. The order of the Collector is dated 28th September, 1993 and service .....

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..... he appellant to prefer an appeal, within 30 days from today against the order dated 28th September, 1993 passed by the Collector of Central Excise (Appeals) before the Appellate Tribunal. If such an appeal is preferred, the Appellate Tribunal shall decide the appeal, on merits and in accordance with law, without going into the period of limitation. The order of the learned single Judge stands modi .....

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