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1991 DIGILAW 504 (ALL)

Jai Hind Bottling Co. (Pvt) Ltd. v. Assistant Collector, Central Excise

1991-03-28

B.P.JEEVAN REDDY, R.A.SHARMA

body1991
JUDGMENT 1. Against the order impugned herein, passed by the Assistant Collector Central Excise, dated 27.7.1990 (Annexure-4), an appeal lies u/s 35 of the Central Excises and Salt Act 1944. The writ is not a proper remedy. Since the writ petition has been lying in this Court from November onwards, we direct that if the petitioner files an appeal within one month from today before the appropriate Appellate Authority, the same shall be entertained according to law without, however, raising an objection on the ground of limitation. 2. The writ petition is disposed of with above direction.