KIRLOSKAR OIL ENGINES LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) THE claim of the petitioner for rebate of duty amounting to Rs. 89,008. 71 in respect of export of spare parts of diesel engines has been rejected by the Assistant Collector of Central Excise (Refunds), Bombay, by his order dated 14th December, 1990. It is this order which is under challenge in extraordinary jurisdiction under Article 226 of the Constitution of India.

(2.) THE order impugned before us is appealable is not in dispute. Section 35 of the Central Excise Act, 1944 provides for an appeal against the impugned order. The statutory remedy of appeal under section 35 is not only alternative but efficient as well and we hardly find any justifiable ground for by passing the statutory remedy of appeal. The writ petition is liable to be dismissed on this ground alone.

(3.) HOWEVER, since the writ petition remained pending before this Court for more than 13 years, we deem it proper to examine the legality and correctness of the order dated 14th December, 1990 ourselves instead of now relegating the petitioner to pursue the remedy of appeal.