NANDI HASBI TEXTILE MILLS LTD Vs. ASST COLLECTOR OF CEN EXCISE

JUDGEMENT

(1.) This Writ Petition is filed by the Nandi Hasbi Textile Mills Ltd., It is prayed for, among other things, to prohibit the 1st Respondent-Assistant Collector of Centra Excise, Hubli and the 2nd Respondent-Superintendent of Central Excise, Gadag, from demanding differential duty pursuant to the order made on 28.7.1979.

(2.) Further, there is a prayer for prohibiting the Respondents from initating any coercive, steps for recovery of the amount as demanded under Exhibit 'D' to the petition in the sum of Rs. 91,802.47. There is a, prayer for interim order for staying the operation of Exhibit 'B' the, order subjecting the petitioner Mills to additional levy of excise duty.

(3.) It is significant to notice that there is no prayer for quashing either the order at Exhibit 'B' which subjects the Textile Mills to the Additional levy of excise duty or quashing the demand notice Exhibit 'D' on any ground whatsoever. The learned counsel for the petitioner has strenuously contended that under Section 35 of the Central Excise and Salt Act 1944 (here in after referred to an the Act), there is a statutory right of appeal against the order passed by the. 2nd respondent to the Central Board of Excise and Customs having jurisdiction. The order was passed, on, 28.7.1979 and the same was intimated to the pettitioner Mills on 3.8.1979. The learned counsel has fairly conceded that he cannot ask this Court to quash the order at Exhibit B as well as the demand notice at Exhibit B. His submission is that he is in the difficult predicament of facing coercive steps even before obtaining appropriate relief from the appropriate appellate authority, under Section 35 of the, Act. No convincin explanation is Differed, as to what the petitioner was doing between 2.8.1979 and 20.8.1979 the date which the demand notice bears. The real grievance of the petitioner is that if coercive steps are taken, the appeal likely to be filed by him, under Section, 35 of the, Act may become infructuous or in any way frustrated to the. extent of putting him to undue hardship of paying the amount demanded under Exhibit D to the petition.