MEDOPHARM Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) THESE Writ Appeals are preferred against the common order dated 27-1-1994 passed by the learned single Judge in W.P. Nos. 9006 to 9010 of 1988 respectively. In all these writ petitions, the petitioner/appellant has challenged the order passed by the Collector under the provisions of the Central Excises and Salt Act (hereinafter referred to as 'the Act'), determining the amount of excise duty payable by the appellant. As against the order of the Collector, there is an appeal provided to the CEGAT. Appeal lies both on facts and law. Instead of availing the remedy of the appeal, petitioner/appellant has approached this Court under Art. 226 of the Constitution. We are also conscious of the fact that these writ petitions are pending for the year 1988. But, we are of the view that as the appeal lies, both on facts and law, against the order of the Collector, the interests of the appellant, as well as the Department, would be better served, by directing the appellant to avail the remedy of appeal. Such a course would be in tune with the provisions of the Act. Therefore, we are of the view that even though the learned single Judge has decided the writ petitions, on merits, in our view it is just and proper to direct the petitioners to avail the statutory remedy provided in the Act by filing appeals within a period of one month and the CEGAT to decide the same on merits and in accordance with law, without going into the question of limitation. Of course, appeals are to be filed, excepting the limitation in accordance with the provisions contained in the Act and all the requirements that are to be complied with for filing an appeal or maintaining it should also be complied with. All the contentions of both sides are left open.

(2.) FOR the reasons stated above, the writ appeals are allowed in part and the common order dated 27-1-1994 passed by the learned single Judge in Writ Petition Nos. 9006 to 9010 of 1988 is set aside. The writ petitions are disposed of in the following terms : It is open to the appellant to file the appeals within a period of thirty days from today, on complying with all the requirements of law for filing the appeal and if the appeals are filed within thirty days from today, the CEGAT shall decide them without going into the question of limitation. All the contentions of both sides are left open. As the matter relates to the year 1988, the CEGAT is also directed to decide the appeals within a period of three months from the date of filing of the appeals.