1991 (12) TMI 61

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....n the writ petitions. The petitioners before this Court by way of the writ petitions, seeking for writs of declaration, declaring that the levy of excise duty and the compliance of the excise duty procedures and formalities so cited in the Central Excises and Salt Act, 1944, is illegal so far as the petitioners are concerned. The learned Single Judge examined the scope of the controversy in the writ petitions and ultimately opined in substance that it is a case of investigation into factual aspects and that investigation and adjudication thereof could be done on individual representations by the petitioners to the Authority concerned and the learned Single Judge directed the petitioners to make the appropriate applications within six weeks ....

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....judicate the issue. In our view also that process has got to be gone through only before the Authority concerned and not before this Court, exercising powers under Article 226 of the Constitution of India. Hence we are not able to take exception to the decision of the learned Single Judge. However, Mr. K. Doraisami, learned Senior Counsel appearing for the petitioners, points out that the time limit for making the appropriate applications by the petitioners reserved in the order of the learned Single Judge has lapsed, and in case we are maintaining the order of the learned single Judge, we must extend the time. Learned Senior Counsel for the petitioners further says that the petitioners had the indulgence of interim orders of injunction sub....