- (1.) The order impugned hereunder is that of the Assistant Collector, Central Excise, Against the said order an appeal lies to the Appellate Collector. We do not see any reason why we should entertain a writ petition directly against the order of the Assistant Collector when there is a statutory right of appeal available to the petitioner.
(2.) The contention of the petitioner is that the Assistant Collector has declined to follow the decision of CEGAT in a similar matter. The Assistant Collector has stated that the decision of the CEGAT has not been accepted by the department and that an appeal is filed in Supreme Court. We have also seen the reasoning in the impugned order. We do not think that we can ignore the right of appeal and entertain the writ petition.
(3.) The writ petition is accordingly dismissed.;