Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1994 (2) TMI 73

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... was filed by the appellant against the judgment and order of the Collector, Central Excise. Sri Vellapally, learned Counsel for the Revenue raised an objection that the writ petition was not maintainable inasmuch as the appellant had not availed of the alternative remedy of appeal provided by the statute. He relies upon the decision in Assistant Collector of Central Excise, West Bengal v. Dunlop I .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l. Sri Vellapally is agreeable to this course. Accordingly, the appeal is disposed of. No costs. 2. It is directed that pending the appeal before the Tribunal, the stay of penalty granted by this Court on March 27, 1992 shall continue. Sri Dave, learned Counsel for the assessee states - which statement is recorded herewith - that the appellant has deposited 50% of the duty on May 14, 1992 as per .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oing so. The High Court took note of the fact that the adjudication order has already been passed in the matter, against which the petitioner had a right of appeal which he did, in fact, avail of. The petitioner shall pursue the remedy of appeal before the Tribunal. The special leave petition is accordingly dismissed. No costs. 4. If the petitioner moves an application before the Tribunal, the s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates