ORDER :

1. Impugned in the instant writ petition is order dated 13.06.2007 passed by the Customs, Excise and Service Tax, Appellate Tribunal, New Delhi (for short ‘the Tribunal’) whereunder appeal filed by the petitioner herein against the order of the Commissioner of Central Excise, Jammu and Kashmir, Jammu (for short ‘Commissioner’) dated 26.12.2005 has been dismissed.

2. The petitioner herein in the instant petition while throwing challenge to the impugned order has questioned order of the Tribunal whereunder the appeal of the petitioner has been dismissed wherein the petitioner had questioned the invoking of Rule 26 of the Central Excise Rules of 2002 wrongly by the Commissioner.

3. The order impugned is being challenged inter-alia on the grounds that the same is incorrect, perverse and contrary to the established principles of law.

4. Per contra, respondents in the objections filed to the petition, seek its dismissal primarily on a maiden ground that the writ petition is not maintainable in view of Section 35-L of the Central Excise Act, 1944 (for short ‘the Act’).

5. Having regard to the aforesaid preliminary objections raised, it would be appropriate to address to the said prelim