1997 (10) TMI 79

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..... Appellate Tribunal, New Delhi (the CEGAT) insofar as it relates to the rate of duty of excise applicable to the product known as Vernatan R-7. 2. The learned Counsel for the respondents raised a preliminary objection to the maintainability of this writ petition on the ground that under Section 35L of the Central Excises and Salt Act, 1944, (the Act) appeal has been provided against such order t .....

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..... learned Counsel, availability of alternate remedy to the Supreme Court is no bar to exercise of writ jurisdiction of this Court. The learned Counsel further submits that in the instant case, appeal to the Supreme Court under Section 35L is barred by limitation and that being so, the only remedy available to the petitioners is to challenge the order by way of writ petition before this Court. 3. .....

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..... o Supreme Court because it would amount to usurping the powers of the Supreme Court in the guise of exercise of writ jurisdiction. In view of the above, we do not find any reason to entertain this writ petition of the petitioners. 4. So far as the contention of the learned Counsel for the petitioners that the petitioners should be allowed to challenge the order by way of writ petition because th .....

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