MADURA COATS LTD Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) THE appellant-writ petitioner (M/s. Madura Coats Limited) has preferred the Writ Appeals against the impugned common order dated 3. 11. 2000 passed by the learned single Judge in W. P. Nos. 19201 of 1992 and 5969 and 19286 of 1993, whereby and whereunder, the learned single Judge, without deciding the Writ Petitions on merits, asked the writ petitioner-Madura Coats Limited to avail of the alternative remedy of appeal before the Central Excise and Gold (Control) Appellate Tribunal (for short, 'the CEGAT'), now known as 'the Central Excise and Service Tax Appellate Tribunal' (for short, 'the CESTAT' ).

(2.) IN the Writ Petition Nos. 19201 of 1992, 5969 and 19286 of 1993, which are under challenge in the respective Writ Appeal Nos. 19 to 21 of 2001 and in the other connected Writ Petition Nos. 5096 of 1994, 3847of 1993 and 22276 of 1993, which are being heard along with the Writ Appeals, the show cause notice (s) or the final order (s) passed under the relevant provisions of the Central Excise Act/central Excise Tariff Act/central Excises and Salt Act, have been challenged.

(3.) IN all the Writ Appeals/writ Petitions as common questions of law are involved, they were heard together and disposed of by this common judgment.