1997 (10) TMI 79 - HC - Central Excise

Summary

Issues involved: Challenge to order passed by CEGAT regarding excise duty rate on product Vernatan R-7; Maintainability of writ petition vs. appeal to Supreme Court under Section 35L of the Central Excises and Salt Act, 1944.

In the judgment, the petitioners sought to challenge the order passed by the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) concerning the excise duty rate for the product Vernatan R-7. The respondents raised a preliminary objection to the maintainability of the writ petition, citing Section 35L of the Act which provides for appeal to the Supreme Court against such orders. The petitioners' counsel acknowledged the appeal provision to the Supreme Court but argued that a recent Supreme Court judgment allowed challenging the order in the High Court through a writ petition. However, the Court held that since the Act specifically provides for appeal to the Supreme Court in such cases, bypassing this remedy and approaching the High Court would amount to usurping the powers of the Supreme Court. Therefore, the High Court declined to entertain the writ petition.

Regarding the argument that the appeal to the Supreme Court was barred by limitation, the Court deemed it misconceived. It clarified that if the appeal is time-barred, the appropriate course is to seek condonation of delay from the Supreme Court, not to file a writ petition under Article 226 of the Constitution of India. Consequently, the writ petition was dismissed, with no costs imposed.