1994 (10) TMI 66

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... directed against an order dated 28th September, 1994 passed by the Collector (Appeals) Customs and Central Excise, Ghaziabad whereby it dismissed the petitioner's Appeal No. 214/CE/MRT/94 for failure to deposit the duty demanded by the Collector. 2.I have heard the learned counsel for the Petitioner and Shri S.K. Rai, the learned Standing Counsel for the Union of India. 3.No counter-affidav....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ollector (Appeals) Customs and Central Excise, Ghaziabad, was directed to dispose of the petitioner's application for waiver afresh after giving the petitioner/appellant a proper opportunity of hearing. 5.By the impugned order dated 14th September, 1994 the Collector (Appeals) has dismissed the petitioner's appeal for non-compliance of the requirements of Section 35F. According to the petitione....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e result,. therefore, is that the Collector (Appeals) has dismissed the petitioner's appeal without disposing of the waiver application. This procedure is patently illegal. 7.Learned counsel for the Union of India contended that the petitioner can challenge the order dated 14th September, 1994, before the Customs Tribunal and there being an alternative remedy available to the petitioner the wri....