1994 (2) TMI 63

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....erred against the order dated 24-1-1994 passed by the learned single Judge in writ petition 1116 of 1994. Learned single Judge has rejected the writ petition on the ground that the petitioner can avail the alternative remedy of appeal, which is adequate, efficacious and effective. 2. In the writ petition, the petitioner/appellant sought for a declaration that the final products, viz., bars and ....

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....e Central Excises and Salt Act, 1944, an appeal lies to the Appellate Tribunal as named in the Act. In the appeal, the appellant is entitled to urge question of fact and law. 4. It is contended by learned counsel for the appellant that the aforesaid appeal is not effective and efficacious and is also not adequate. It is not the case of the appellant that the relief sought for in the writ petiti....

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.... such matters are specifically dealt with and there is speedy and effective disposal of such matters, therefore it would be in the interest of the appellant to avail the remedy of appeal. 6. However, it is contended by learned counsel for the respondents that the appeal ought to have been filed long back in the year 1993 itself, now it cannot be entertained, as it would be barred by time. 7.....