(Per : HONOURABLE THE ACTING CHIEF JUSTICE MR.BHASKAR BHATTACHARYA) The writ-petitioner being dissatisfied with the order of the Tribunal below has preferred this writ-application under Article 226 of the Constitution of India, thereby praying for striking down Rule 5 of Central Excise [Appeals] Rules, 2001 as ultra vires Articles 14, 19[1][g] and 265 of the Constitution of India and also ultra vires Section 66 of the Finance Act, 1994 and Section 37 of the Central Excise Act, 1944.
At the very outset, Mr. P.M. Dave, learned advocate appearing on behalf of the writ-petitioner submitted that he has instructions from his client to prefer an appeal before this Court against the order of the Tribunal as the same is still within the period of time and in view of such fact, he does not want to press this application at this stage.
The writ-application is, thus, dismissed on that ground alone.
We make it clear that we have otherwise not gone into the merit and rejection of this writ-application will not stand in the way of the writ-applicant in seeking appropriate remedy before the appropriate forum in accordance with law.
The writ-application stands disposed of accordingly.
[BHASKAR BHATTACHARYA, ACTING CJ.] [J.B.PARDIWALA, J.] pirzada/-
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