SWADESHI POLYTEX LIMITED Vs. UNION OF INDIA UOI

JUDGEMENT

(1.) THROUGH this petition filed under Article 226 of the Constitution the petitioner, Swadeshi Polytex Limited, has challenged the order of the Assistant Collector dated 17-7-1985 on the ground that the said order is erroneous inasmuch as the excise duty @ 45 per kg. has been demanded on waste. The petitioner has paid at the rate of Rs. 9 per kg. The petitioner admittedly has filed an appeal against that order under Section 35A of the Central Excise Act. Since the appeal has already been filed, and the question involved in this writ petition, which for its adjudication, the appeal forum would be more adequate, we decline to interfere.

(2.) THE writ petition is dismissed summarily.