JUDGMENT : This appeal is preferred by the assessee against the judgment of the Gujarat High Court in a writ petition. The writ petition was filed by the appellant against the judgment and order of the Collector, Central Excise. Sri Vellapally, learned Counsel for the Revenue raised an objection that the writ petition was not maintainable inasmuch as the appellant had not availed of the alternative remedy of appeal provided by the statute. He relies upon the decision in Assistant Collector of Central Excise, West Bengal v. Dunlop India Ltd. & Ors. [ 1985 (1) SCC 260 ]. Sri Vellapally suggested that having regard to the questions involved herein the petitioner may be relegated to the Tribunal. Sri Dave, learned Counsel for the assessee is agreeable to this course. Accordingly, this appeal is disposed of with the direction that the appellant may now file an appeal within four weeks from today before the Tribunal against the order of the Collector, Central Excise. If it is so filed, the Tribunal shall entertain the same without raising objection on the ground of limitation and dispose of the appeal in accordance with law. It is made clear that the Tribunal may dispose of the appeal without being influenced by the observations and findings recorded by the High Court in the judgment under appeal. Sri Vellapally is agreeable to this course. Accordingly, the appeal is disposed of. No costs. 2. It is directed that pending the appeal before the Tribunal, the stay of penalty granted by this Court on March 27, 1992 shall continue. Sri Dave, learned Counsel for the assessee states - which statement is recorded herewith - that the appellant has deposited 50% of the duty on May 14, 1992 as per the order dated March 27, 1992. For the balance, he shall furnish bank guarantee within eight weeks from today. If so furnished, the order of stay made by this Court on March 27, 1992 shall continue pending disposal of the appeal before the CEGAT. The Tribunal is requested to dispose of the matter within four months from today. S.L.P. (C) No. 8480 of 1992 3. This special leave petition is filed against the judgment of the Delhi High Court dismissing the writ petition. The writ petition was filed against the show cause notice issued by the Central Excise department to the petitioner. The Tribunal is requested to dispose of the matter within four months from today. S.L.P. (C) No. 8480 of 1992 3. This special leave petition is filed against the judgment of the Delhi High Court dismissing the writ petition. The writ petition was filed against the show cause notice issued by the Central Excise department to the petitioner. The High Court has dismissed the writ petition mainly on the ground that it does not wish to entertain the writ petition against the show cause notice. We cannot say that the High Court was not right in doing so. The High Court took note of the fact that the adjudication order has already been passed in the matter, against which the petitioner had a right of appeal which he did, in fact, avail of. The petitioner shall pursue the remedy of appeal before the Tribunal. The special leave petition is accordingly dismissed. No costs. 4. If the petitioner moves an application before the Tribunal, the same shall be disposed of according to law.