TMI Blog2018 (9) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... amination 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, bearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned order confirmed a show-causes notice dated 14th September, 2005 imposing penalty under Rule 26 of the Central Excise Rules (Rules) upon the petitioner as a partner of M/s. Tuffware Industries. 2. The impugned order dated 2nd December, 2016 (received by the petitioners on 8th February, 2017) is subject to appeal under Section 35 of the Act. In the above view, we are not inclined to exerc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntext of the facts and the law in the present case. This examination would more appropriately be done by the appellate Authority. Therefore, 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. 5. However, we note that the petitioner was prosecuting this petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the delay. 6. Therefore, in case the petitioner files an appeal within a period of 2 weeks from today against the impugned order with the appellate Authority and satisfies the appellate Authority of complying with the other requirements of filing the appeal including the statutory deposit in accord with Section 35F of the Act, then the appeal would be entertained on merits. 7. The petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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