2003 (10) TMI 51

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..... eferred to as the Act), the appellant filed a writ petition before the High Court. The High Court after considering several circumstances arising in the matter felt that the Collector of Central Excise should exercise his powers under Section 35E of the Act and directed the Collector, Central Excise to examine the record of the proceedings of the Assistant Collector of Central Excise and pass appr .....

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..... nst which an appeal would lie to the CEGAT. Hence, the High Court could not have stated that an appeal lies against the order in question which has been made pursuant to the orders of the High Court under Section 35E of the Act. Therefore, we set aside the order made by the High Court and remit the matter to the High Court for fresh consideration in accordance with law, restoring Writ Petition No. .....

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