OpusIndia and ors. Vs. Union of India (Uoi) and anr.

writs under constitution -- central excise--appeal--order impugned in writ petition appealable under section 35(b)--writ petition not maintainable-central excises and salt act (1 of 1944), section 35(b)--constitution of india, article 226. - u.p. zamindari abolition & lands reforms act, 1951 [act no. 1/1951]. section 3(4) & u.p. land revenue act, (3 of 1901). sections 14-a (3) & 14; [s.rafat alam, r.k.agarwal & ashok bhushan, jj] expression collector- held, it includes additional collector. powers and functions of collector can be exercised by additional collector under section 198(4) of 1950 act, provided he has been so directed by collector of the district. [1996 aihc 3628 overruled].order1. this writ petition under article 226 of the constitution has been filed by opusindia, industrial moulding and combines, and advance devices for quashing of the order dated 18/11/1988, on the ground that the assistant collector wrongly interpreted the impugned notification dated 22.9.1987. the petitioners alternatively claimed that they were entitled to concession under the same and the authorities had wrongly denied them the benefit of concession. 2. since an appeal under section 35b can be filed by the petitioners challenging the aforesaid order, which would be more efficacious in the circumstances of the present case, we decline to interfere under article 226 of the constitution3. the writ petition is dismissed.