2003 (11) TMI 106

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....e parties. 2. This writ petition has been filed against the orders passed by the Superintendent, Central Excise, Sikandrabad, District Bulandshahr. The impugned order dated 29-11-1989 (Annexure 6) is an order passed by the Superintendent asking the petitioner to apply for a licence for compounded rubber and observe all central excise formalities and clear goods on payment of excise duty. The im....

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....preme Court that it is not proper for the High Court to short circuit the statutory provisions of appeal/revision particularly, in tax matters vide Titaghur Paper Mills v. State of Orissa - AIR 1983 SC 603 (vide paragraphs 6 and 11). In paragraph 11 of that decision it was observed by the Supreme Court that under the scheme of the Act there is hierarchy of authorities before which the petitioner c....