1998 (8) TMI 97

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....e Constitution has been filed against an order passed by CEGAT confirming an order-in-original passed by the Collector of Central Excise, Patna. It is not disputed that the subject matter of the two impugned orders relates to determination of any question having relation to the rate of duty of excise or of the value of the goods for the purpose of assessment, the expression as used in Clause (b) o....

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.....We have carefully perused the judgment of the Supreme Court. A reading of paras 91 and 92 makes it clear that what their Lordships have held is not to permit SLPs under Article 136 of the Constitution being filed before the Supreme Court against the orders of the Tribunals constituted under Articles 323A and 323B of the Constitution. Their Lordships have nowhere said that the petitioner should fi....

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.... particular paragraphs 91 and 92 of the said decision in support of the contention that now appeal under Section 35L does not lie and only a writ petition under Article 226 of the Constitution can be filed. We do not agree. In our opinion there is substance in the submission of Mr. Misra, learned Counsel appearing for the Government that the ratio of Chandra Kumar's decision is not to take away ri....

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....on. We are of the clear opinion that in such a situation, the High Court should not entertain the writ petition challenging the order against which appeal is provided only to Supreme Court because it would amount to usurping the powers of the Supreme Court in the guise of exercise of writ jurisdiction. In view of the above, we do not find any reason to entertain this writ petition of the petitione....