1990 (8) TMI 173

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.... who took notice on behalf of the Union of India, we are of opinion that there are no grounds to interfere with the order passed by the High Court except to a limited extent which we will indicate later. 2. The High Court has dismissed the writ petition filed by the petitioner on the ground that there is an adequate alternative remedy by way of an appeal under Section 35 of the Central Excise A....

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....oner to file a belated appeal within one month from today with an application for condonation of delay, whereon the appeal may be entertained. Learned Counsel for the Revenue has stated before us that the revenue will into object to the entertainment of the appeal on the ground that it is barred by time. In view of this direction and concession the petitioner will have an effective alternative rem....

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....ment is consequential to an order dated 10-4-1986. In the proceedings before us the petitioner has not challenged the correctness of the order dated 10-4-1986. The issue in controversy is whether the impugned order correctly implements the direction given in the order dated 10-4-1986. We would therefore make it clear that all points which the petitioner could have urged against the assessment orde....