2012 (11) TMI 885 - SC - Central Excise

Valuation - power of High Court to admit appeal involving an issue of valuation - petition under article 226 of constitution of India - inclusion of freight and insurance charges in the assessable value - Held that:- The Excise Law is a complete code in order to seek redress in excise matters and hence may not be appropriate for the writ court to entertain a petition under Article 226 of the Constitution.

Therefore, the learned Single Judge was justified in observing that since the assessee has a remedy in the form of a right of appeal under the statute, that remedy must be exhausted first, the order passed by the learned Single Judge, in our opinion, ought not to have been interfered with by the Division Bench of the High Court in the appeal filed by the respondent/assessee. - Decided in favor of revenue.