TMI Blog2001 (2) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... ative remedy of appeal provided under the Central Excises and Salt Act, 1944 (in short, the 1944 Act) 2. Vide notice dated 23-3-1994 the Collector, Central Excise Collectorate called upon the petitioner to show cause why penalty should not be imposed upon it under Rule 209A of the Central Excise Rules. Vide the said notice, petitioner was asked to produce at the time of showing cause all the evi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... get adequate redress against the wrongful acts complained of. The petitioners have the right to prefer an appeal before the prescribed authority under sub-section (1) of Section 23 of the Act. If the petitioners are dissatisfied with the decision in the appeal, they can prefer a further appeal to the Tribunal under sub-section (3) of Section 23 of the Act, and then ask for a case to be stated upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notice, Annexure P-1 and in case the same was decided against it, it has a right to file an appeal before the appellate Authority. In this view of the matter, the writ petition is disposed of with a direction to the respondent that in case petitioner files reply to show-cause notice, Annexure P-1, within three months from today, the appropriate Authority shall pass a speaking order. Till such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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