Demand for Central Excise duty  —–— The applicant challenged the order passed by the Principal Commissioner, CGST & Central Excise, Vadodara, II, whereby the demand of Central Excise duty including Education Cess was confirmed alongwith interest and penalty. The court observed that the order passed by the respondent is an appealable order. There is a statutory remedy available to the writ applicants to file an appeal before the Tribunal.

Held that:- The Hon’ble High Court rejected the petition and directed that it shall be open for the applicants to raise all the contentions available to him in law including all the grounds.