1998 (10) TMI 76

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....is for dismissing C.W.P. No. 4691 of 1991 as being not maintainable because the petitioner has not exhausted the alternative remedy of appeal under the Central Excises & Customs Act. 2.Upon notice, learned Counsel appearing on behalf of the petitioner, has contended that notice under challenge being without jurisdiction, appeal is not an efficacious remedy. 3.Vide notice dated 28-2-1991, Col....

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.... confiscation under Rule 173Q of the Rules. Petitioner was told to give reply within 30 days of the receipt of the notice. 4.According to the petitioner, no excise duty was chargeable as it had undertaken the work of fabrication and erection of steel structures for the Sugar Mills, Nakodar. 5.The question thus involved in the writ petition is as to whether petitioner manufactured steel struc....