- (1.) This is a second writ petition by the same petitioner between the same respondents.
(2.) Before the ink barely dried on the orders of the first writ petition, this one was filed after fifteen days. The first writ petition carried the number Writ Petition No. 149 of 1998 and was dismissed on 17th March, 1998. On the first writ petition, the Court had passed the following orders : "The order sought to be impugned, which aggrieves the petitioner, is dated 27-2-1998 (Annexure 8 to the writ petition). This order has been issued by the Superintendent, Central Excise, Range-1, Khatima, Respondent No. 7. The petitioner accepts that in some matters Appeals have been filed and are pending and in some matters hearing has concluded but judgment is awaited. Learned Counsel fairly concedes that any interim order which could be passed by the High Court can be passed by the authority which is seized of the Appeals. In the context of the present case the Commissioner (Appeals) under Section 35F of the Central Excises and Salt Act, 1944 is the Appellate Authority, and the petitioner has a remedy to approach the Appellate Authority and seek consideration of an ad-interim prayer. Rushing in a writ petition before the High Court with an alternate remedy available was misconceived. The writ petition is consigned to the record and dismissed. Dated 17-3-1998 Sd/- Ravi S. Dhavan, Sd/- V.P. Goel."
(3.) On merits this petition is not different than the first one and of any coercive action which the petitioner alleges the respondents are taking wrongly, this aspect is already on the record of the first writ petition. By an order of 27-2-1997, appended as Annexure-8 to the first writ petition, the petitioner received a letter from the Superintendent, Central Excise and Customs, Range - 1, Khatima, referring to seven items, as being the subject matter of adjudication proceedings and orders. This letter gives the number of adjudication cases, the date of the adjudication orders and dues to be paid by the petitioner. The petitioner was given time until 15-3-1998 to deposit the amounts mentioned against the seven items totalling to Rs. 23,79,086.18 to be deposited "either preferably in cash through PLA, failing which positively through your Modvat Account before 15th March, 1998 failing which extreme coercive action for recovery of these arrears will be taken against you for recovery.";