KIM STEEL STRIPS PVT LTD Vs. COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, BELAPUR COMMISSIONERATE
LAWS(BOM)-2017-8-227
HIGH COURT OF BOMBAY
Decided on August 03,2017

Kim Steel Strips Pvt Ltd Appellant
VERSUS
COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, BELAPUR COMMISSIONERATE Respondents

JUDGEMENT

Anoop V. Mohta, J. - (1.) Rule. Rule made returnable forthwith. Heard finally by consent of the parties.
(2.) The Petitioners have invoked the writ jurisdiction of this Court to challenge order dated 22.11.2016 passed by the Commissioner of Central Excise and Customs, Belapur. In the alternative the Petitioners have sought direction that Appeal filled by them should be heard without insisting on monetary predeposit under Section 35 of the Central Excise Act,1944. (The Excise Act).
(3.) The learned Counsel for the Respondent has raised a preliminary objection about the maintainability of the Petition. He has submitted that the Petitioners have an alternative remedy of filing a statutory appeal under Section 35B (1)(b) of the Excise Act, and hence they should not be permitted to invoke the writ jurisdiction of the Court.;


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