IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.10308 of 2010 Date of decision: 27.5.2010 M/s Grewal Enterprises & another. -----Petitioner. Vs. Union of India and another. -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE ALOK SINGH Present:- Mr. Chetan Mittal, Sr. Advocate with Mr. Saurabh Kapoor, Advocate for the petitioner. --- ADARSH KUMAR GOEL, J. 1. This petition seeks quashing of order dated 31.3.2010, Annexure P-1, passed by the Commissioner of Central Excise under the provisions of the Central Excise Act, 1944 (for short, “the Act”). 2. The matter had been earlier decided in favour of the petitioner by the Tribunal, against which the revenue moved this Court. This Court remanded the matter to the Commissioner for fresh decision in the light of observations made in the order of this Court. Thereafter, fresh order was passed. 3. Learned counsel for petitioners submits that the order passed is in violation of order of this Court and the petitioners were not given due opportunity. CWP No.10308 of 2010 4. It is not disputed that departmental remedy is available against the impugned order under Section 35-B of the Act, as mentioned in the impugned order itself. The petitioner will have opportunity to raise all the contentions, which have been raised in the present petition, before the said appellate authority. 5. In view of above, we do not find any ground to entertain this petition at this stage. The petition is disposed of. (ADARSH KUMAR GOEL) JUDGE May 27, 2010 ( ALOK SINGH ) ashwani JUDGE 2