VINIT KUMAR MATHUR,J. - (1.) The present writ petition has been filed against the order dated 30.06.2016, passed by the Assistant Commissioner, Central Excise and Customs. The petitioner is aggrieved by this order whereby the permission to clear the goods on provisional assessment basis under Rule 7 of the Central Excise Rules, 2002 has been denied.
(2.) At the threshold, the counsel for the respondents has raised a preliminary objection with regard to the maintainability of the writ petition, in view the efficacious alternative remedy available to the petitioner under the Central Excise Act.
(3.) In order to appreciate the controversy, briefly the facts giving rise to the present writ petition are that the petitioner company is having its registered office at Kankroli and is engaged in the business of manufacture and sale of tyre, tubes and flaps falling under Central Excise Tariff Act, 1985.;