( 1 ) AFTER hearing learned counsel for the petitioners as well as counsel who took notice on behalf of the Union of India, we are of the opinion that there are no grounds to interfere with the order passed by the High court except to a limited extent which we will indicate later.

( 2 ) THE High court has dismissed the writ petition filed by the petitioner on the ground that there is an adequate alternative remedy by way of an appeal under Section 35 of the central Excise Act. Learned counsel for the petitioner submits that the petitioner will face certain difficulties in pursuing this remedy: (1 This remedy may not be any longer available to it because the appeal has to be filed within a period of three months from the date of the assessment order and delay can be condoned only to the extent of three more months by the Collector under Section 35 of the Act. It is pointed out that the petitioner did not file an appeal because the Collector (Appeal) at Madras had taken a view in a similar matter that an appeal was not maintainable. That apart, the petitioner in view of the 611 huge demand involved filed a writ petition and so did not file an appeal. In the circumstances of the case,