PUNJAB PAINT COLOUR AND VARNISH WORKS Vs. CUSTOMS EXCISE AND GOLD CONTROL APPELLATE TRIBUNAL
LAWS(ALL)-1985-9-18
HIGH COURT OF ALLAHABAD
Decided on September 19,1985

PUNJAB PAINT, COLOUR AND VARNISH WORKS Appellant
VERSUS
CUSTOMS, EXCISE AND GOLD (CONTROL) APPELLATE TRIBUNAL Respondents

JUDGEMENT

S.K.Dhaon, J. - (1.) By means of this petition under Article 226 of the Constitution the petitioners challenge the legality of an order dated 29th July, 1985 passed by the Customs, Excise and Gold (Control) Tribunal (hereinafter referred to as the Tribunal) refusing to grant exemption to the petitioners Nos. 1 and 2 from depositing Rs. 1,55,507.47 and Rs. 32,230.05 respectively. The petitioner had invoked the jurisdiction of the Tribunal under the provisions contained in proviso to Section 35-F of the Central Excises and Salt Act, 1944.
(2.) The petition, in substance, is directed against an interlocutory order whereby the Tribunal has refused to exercise its discretion in favour of the petitioner. It is not a fit case for interference in the exercise of writ jurisdiction under Article 226 of the Constitution. However, it will be open to the petitioners to make fresh applications to the Tribunal for granting them the necessary exemption. If such applications are made, the Tribunal shall dispose of the same on merits in accordance with law.
(3.) With these observations, the writ petition is dismissed summarily.;


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