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2018 (9) TMI 251 - HC - Central ExciseMaintainability of petition - alternative remedy of appeal - penalty u/r 26 of the CER upon the petitioner as a partner of M/s. Tuffware Industries - Held that:- The applicability of decisions relied upon by the petitioner, would have to be decided in the context of the facts and the law in the present case. This examination would more appropriately be done by the appellate Authority - in view of an efficacious alternative remedy available, we decline to exercise our extraordinary jurisdiction to entertain the petition under Article 226 of the Constitution of India. The issue urged before us would require examination and consideration at the hands of the appellate Authority. In these circumstances, bearing in mind the fact that the petitioner has approached this Court within a period of 60 days from the receipt of the impugned order and thereafter spent time in this Court bona fide prosecuting this petition, the delay in filing an appeal to the appellate Authority is condoned, if the same is filed within a period of 2 weeks from today - Petition disposed off.
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