Honble KOTHARI, J.–This writ petition is directed against the order of Central Excise & Gold (Control) Appellate Tribunal (CEGAT) dated 4.5.1994 upholding the levy of differential duty and penalty for the alleged clandestine removal of certain goods from the manufacturing unit of the petitioner-assessee.

(2). At the out-set we may state that normally a reference or an appeal under the provisions of the Central Excise Act, 1944 (hereinafter referred to as the "Act") would have lied to High Court under Section 35G/35H of the Act but since this writ petition under Art. 226 and 227 of the Constitution of India was entertained way back in the year 1994 and has since remained pending here for all these 12 years, we are not inclined to dismiss this writ petition on the ground of such alternative remedy available to the petitioner particularly when this writ petition was admitted after hearing both the parties on 16.5.2002. Therefore, we heard the writ petition at length on merits.

(3). Mr. N.K. Maloo, learned counsel appearing for the petitioner submitted that while upholding the order of the Adjudicating Authority, the Tribunal, dismissing the appeal of the assessee on 4.5.94 was not havin

Click Here to Read the rest of this document