2018 (9) TMI 251

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....tution of India challenges the order dated 2nd December, 2016 passed by the Deputy Commissioner of Central Excise under the Central Excise Act, 1944 (the Act). The impugned 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 D....

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....e Rules, which is subject matter of challenge here. Therefore, the applicability of decisions relied upon by the petitioner, would have to be decided in the context 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 ju....