Dhananjay Singh vs. Union Of INDIA

Held

The Court found the petitioner's prayer to be fair and reasonable. Consequently, the Court allowed the petitioner to prefer an appeal against the impugned order passed by the Assistant Commissioner before the appellate authority under Section 35 of the Central Excise Act, 1944. The Court directed that if such an appeal is filed within 15 days from the date of the order, it shall be decided expeditiously. The writ petition was disposed of with these observations. The specific findings on the merits of the impugned order were not addressed as the matter was disposed of on procedural grounds.

Facts

The petitioner, Dhananjay Singh, filed a writ petition before the High Court of Chhattisgarh challenging an order passed by the Assistant Excise Commissioner. The respondents included the Union of India, the State of Chhattisgarh, the Excise Commissioner, the Assistant Excise Commissioner, the Commissioner of Central Excise and Service Tax, and UCO Bank. The petitioner sought relief against the order of the Assistant Excise Commissioner.

Key Issues

1. Whether the petitioner should be permitted to file an appeal before the appellate authority under Section 35 of the Central Excise Act, 1944, against the order passed by the Assistant Commissioner? Petitioner's Argument: The petitioner, through their counsel, requested permission to prefer an appeal before the appellate authority under Section 35 of the Central Excise Act, 1944, and sought a direction for expeditious decision of the appeal. Revenue's Argument: The counsel for respondent No. 5 (Commissioner of Central Excise and Service Tax) submitted that the impugned order passed by the Assistant Commissioner is appealable under Section 35 of the Central Excise Act, 1944.