LAWS(P&H)-2008-3-159

MAX INDIA LTD. Vs. COMMISSIONER OF C. EX.

Decided On March 27, 2008
Max India Ltd. Appellant
V/S
COMMISSIONER OF C. EX. Respondents

JUDGEMENT

(1.) THE petitioner has filed this writ petition under Articles 226/227 of the Constitution of India for quashing the order dated 29 -11 -2006 (Annexure P -8) passed by the Commissioner, Central Excise Range Rail Majra (Nawanshahar) in exercise of the power under Section 84 of the Finance Act, 1994, by revising the order dated 30 -11 -2004 (Annexure P -4), passed by the Assistant Commissioner, Central Excise Division, Phagwara.

(2.) AT the time of issuance of notice of motion, counsel for the petitioner made a statement that to show its bona fide, the petitioner would deposit a sum of Rs. 12.00 lacs with respondent No. 2. As per the statement, the said amount has been deposited.

(3.) UNDISPUTEDLY , against the aforesaid impugned order, remedy of appeal has been provided under Section 86 of the Finance Act, 1994, before the Appellate Tribunal, and the said remedy has not been availed by the petitioner.