V.K.Khanna, J. - (1.) After filing of the writ petition, in pursuance of interim direction given by this Court the Collector, Central Excise, Meerut (respondent No. 2) has decided the matter vide his order dated 18.1.1988. It cannot be disputed, that against the aforesaid order of the Collector, Central Excise, Meerut an appeal lies to the appellate Tribunal within a period of three months. Admittedly the period of limitation for filing the appeal has also not expired and in our opinion in case the petitioner feels aggrieved by the order passed by the Collector, Central Excise, Meerut, he should pursue his statutory remedy by filing an appeal before the appellate Tribunal.
(2.) Learned counsel for the petitioner has raised an apprehension that the petitioner will have to deposit the entire amount levied under the impugned order passed by the Collector, Central Excise, Meerut. The petitioner will be entitled to file an application under Section 35F of the Central Excises and Salt Act, 1944 for waiver of the requisite deposit along with the appeal. In case such an application is moved, there is no reason as to why the Tribunal concerned will not dispose it of in accordance with law after hearing the parties.
(3.) For the reasons' stated above, we are of the opinion that this is not a fit case for interference in exercise of extra-ordinary jurisdiction under Article 226 of the Constitution. The writ petition is accordingly dismissed.;