2012 (7) TMI 1179 - HC - Central Excise

Summary

The Karnataka High Court, through H.G. Ramesh, J., dismissed the writ petition challenging the order dated 17.06.2011 passed by the Commissioner of Customs, Appeals. The Court noted that an appeal lies against the order under Section 35B of the Central Excise Act, 1944, and relying on the Supreme Court precedent in United Bank of India v. Satyawati Tondon [AIR 2010 SC 3413], held that the petitioner must exhaust the statutory remedy of appeal. The Court stated: "I decline to entertain this writ petition with liberty to the petitioner to avail of the statutory remedy of appeal in accordance with law." The petition was dismissed accordingly.