TMI Blog1995 (8) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... n Partnership Act. The petitioner firm has set-up a factory at Mandsaur to manufacture twisted bars. The products of the petitioner are subject to Central Excise Duty under the Central Excise Tariff. The respondent No. 2 passed the order dated 7-8-1993 (Annexure I) demanding duty of Rs. 1,09,761/- under Rule 9(2) of the Central Excise Rules, 1944 read with proviso to Section 11A of Central Excises ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs are not normally permissible under the law. It is delinked from other petitions as mentioned in order dated 1-2-1994 due to parallel proceedings. 7.In AIR 1961 Supreme Court 1615 (Carl Still G.M. b.h. Another v. The State of Bihar and Others), it is held as under :- "(iii), if a statute sets up a Tirbunal and confines to it jurisdiction over certain matters and if a proceeding is properly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally created by a statute for redressal of specified grievances of persons on certain matters, the High Court should not normally permit such persons to ventilate their specified grievances before it by entertaining petitions under Art. 226 of the Constitution is a legal position which is too well settled." * * * * * * * * * ..... X X X X Extracts X X X X X X X X Extracts X X X X
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