MEDIWIN PHARMACEUTICALS Vs. UNION OF INDIA

JUDGEMENT

(1.) WHAT is challenged in these petitions under Article 226 of the Constitution is the common order dated 28 -5 -2007/20 -6 -2007 passed by the Commissioner (Appeals -III), Central Excise, Ahmedabad dismissing the petitioners' appeals. Mr. Harin Raval, learned Assistant Solicitor General has raised a preliminary objection that there is an alternative remedy of filing appeals before the Customs, Excise and Service Tax Appellate Tribunal, and, therefore, these petitions may not be entertained.

(2.) IN response thereto, Mr. Paresh Dave for the petitioners submits that the petitioners are challenging the levy of excise duty on various grounds including the challenge to the constitutional validity of Section 4A of the Central Excise Act, 1944 and therefore, such a challenge cannot be made before the Appellate Tribunal. It is also submitted by Mr. Dave that when Special Civil Application Nos. 14068, 15853 and 15858 of 2007 challenging the constitutional validity of the above provisions are entertained by this Court, these petitions may also be heard along with the said petitions.

(3.) AT this stage, Mr. Dave for the petitioners points out that after the petitioners received the above order dated 28 -5 -2007/20 -6 -2007, the petitioners had filed the present petitions in July 2007 but, by now, the period of limitation for filing appeals before the Appellate Tribunal has run out and on that ground, the petitioners will face some handicap in moving the Tribunal.