2001 (2) TMI 141

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....ition as being non-maintainable because the petitioner has not exhausted the alternative remedy of appeal provided under the Central Excises and Salt Act, 1944 (in short, the 1944 Act) 2. Vide notice dated 23-3-1994 the Collector, Central Excise Collectorate called upon the petitioner to show cause why penalty should not be imposed upon it under Rule 209A of the Central Excise Rules. Vide the sai....

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....of the Act, there is a hierarchy of authorities before which the petitioners can get adequate redress against the wrongful acts complained of. The petitioners have the right to prefer an appeal before the prescribed authority under sub-section (1) of Section 23 of the Act. If the petitioners are dissatisfied with the decision in the appeal, they can prefer a further appeal to the Tribunal under su....