UNITED PHOSPHORUS LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) IT is conceded by the learned counsel for the petitioner that in the instant case the petitioner has got alternative remedy of appeal before the Commissioner (Appeal), Central Excise and in fact the petitioner has availed of that remedy. In that view of the matter, we would not like to exercise our writ jurisdiction in this matter and accordingly this petition is dismissed.

(2.) AT this stage, a request is made by the learned counsel for petitioner that the appellate authority be directed to hear and decide his appeal at the earliest in view of the huge amount running into more than rupees one crore. We do not know how many cases are pending before the appellate authority, therefore, instead of issuing any such direction to the appellate authority, we are of the considered opinion that if the petitioner -appellant approaches the appellate authority by way of proper application for expediting the appeal, then we are sure that considering the facts and circumstances of the case, the appellate authority may try to decide his appeal as early as possible. We make it clear that without going into the merits of the case this petition is dismissed only on the ground of alternative remedy, therefore, it would be open to the petitioner to raise all the contentions raised in this petition before the appellate authority in the appeal filed by him. With these observations, this petition is dismissed. Rule is discharged. No order as to costs.