STAR STRIPS PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS is a petition Under Article 226/227 of the Constitution of India.

(2.) BRIEFLY stated, the facts of the case are that the petitioner is a partnership firm registered under the Indian Partnership Act. It carries on the business of manufacturing twisted bars falling under Chapter 72 of the Central Excise and Tariff Act. This activity is carried on in the factory situated at Bhagirathpura, Indore. The Respondent No. 2, after show-cause notice, passed the order dated 20. 7. 1993 (Annexure P/8) against the petitioner demanding a sum of Rs. 1,61,947. 16 Ps. Under Rule 9 (2) of the Central Excise Rules, 1944 read with Section 11-A of the Central Excises and Salt Act and imposed the penalty of Rs. 25,000/- with a direction to confiscate the seized goods with liberty to obtain redemption on payment of fine, of Rs. 1,600/ -. This order is challenged in this writ petition on the ground that the petitioner is illegally denied the benefit of exemption available through Notification No. 202/88 and 90/88.

(3.) THE respondents have filed the return in oppugnation and taken preliminary objection against the tenability of such writ petition on the ground of availability of alternative and efficacious remedy.