TMI Blog1990 (8) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... Union of India, we are of opinion that there are no grounds to interfere with the order passed by the High Court except to a limited extent which we will indicate later. 2. The High Court has dismissed the writ petition filed by the petitioner on the ground that there is an adequate alternative remedy by way of an appeal under Section 35 of the Central Excise Act. Learned Counsel for the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n one month from today with an application for condonation of delay, whereon the appeal may be entertained. Learned Counsel for the Revenue has stated before us that the revenue will into object to the entertainment of the appeal on the ground that it is barred by time. In view of this direction and concession the petitioner will have an effective alternative remedy by way of an appeal. (2) Learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 10-4-1986. In the proceedings before us the petitioner has not challenged the correctness of the order dated 10-4-1986. The issue in controversy is whether the impugned order correctly implements the direction given in the order dated 10-4-1986. We would therefore make it clear that all points which the petitioner could have urged against the assessment order had he filed an appeal instead of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay of the demand raised by the impugned order. We do not pass any order in this regard. It will be open to the petitioner to make a stay application or an application for waiver of deposit of the duty demanded as pre-condition for appeal before the Collector (Appeal). We direct that, if such an application is filed, the Collector should deal with it and dispose of it in accordance with law. 3. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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