MAHESH SANWARMAL CHOWDHARY Vs. UNION OF INDIA

JUDGEMENT

(1.) As the issue involved in this petition moves in a narrow compass, the matter is taken up for final disposal at the request of learned advocates for both the sides.

(2.) The petitioner has come before this Court by way of this application under Article 226 of the Constitution of India with following prayers:

(3.) Thus, what is essentially challenged in this petition is the direction to the concerned Tribunal where the appeal is pending to treat the same as duly filed appeal leaving the scope of limitation upon the petitioner to make the submissions as if the appeal is filed prior to amendment in section 35F of the Central Excise Act.