New India Assurance Co. Ltd. vs Uoi & Ors. on 18 April, 2009
8. The principal contention of the counsel appearing for the
appellant is that the case of Ambica Industries Vs. Commissioner
of Central Excise (supra) dealt with a statutory appeal under
Section 35 (g) of the Excise Act and the law as laid down therein
could not be applied to the facts of the present case where the
jurisdiction of the court had been invoked under Article 226 of the
Constitution of India.