2018 (9) TMI 251

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.... petition under Article 226 of the Constitution 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 Indus....

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....petitioners are not in respect of Rule 26 of the 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 avail....