SIDHARTHA TUBES LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS is a petition under Article 226 of the Constitution of India.

(2.) THE petitioners are Public Limited Company having their factory at Sarangpur district Rajgarh in the State of Madhya Pradesh. They manufacture Mild Steel Pipes and Tubes. The respondent No. 3 (Collector) and respondent No. 5 (Superintendent) passed the orders on 10-9-1994 and 17-10-1994 demanding payment of excise duty. Aggrieved, the petitioners had filed the writ petition in this court earlier.

(3.) THIS is, thus, second inning. Earlier Petition No. 1680/94, presented on merits however, had suffered dismissal on 28-11-1994 on the linchpin of existence of alternate remedy.