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2016 (7) TMI 983 - HC - Central ExciseMaintainability of writ petition - alternative appellate remedy - demands of excise duty and customs duty - petitioner submitted that, (i) the Commissioner acted without jurisdiction; (ii) Although the petitioner had responded to the show cause notice dated October 7, 2013 by submitting a detailed written reply, the Commissioner observed that the petitioner had failed to respond;The petitioner was not asked to show cause notice under section 114A of the 1962 Act and by imposing penalty thereunder, it was practically condemned unheard. Held that:- The argument of Mr. Roy, insofar as the jurisdictional point based on notification dated September 16, 2014, prima facie appears to be sound. There is no stipulation in the notification dated September 16, 2014 that any show-cause notice issued prior thereto by a commissioner of a particular region shall be taken to its logical conclusion by such commissioner even though on and from the date of the notification, the jurisdiction of the commissioner might suffer a change. In order to encourage the Bench to go ahead and entertain the writ petition based on the point of error of jurisdiction, the petitioner was required to satisfy the Bench that the error of jurisdiction attributed to the Commissioner, Durgapur Commissionerate is clear, conspicuous and obtrusive. Unfortunately, in its pursuit to satisfy this Bench the petitioner has miserably failed and hence, no exception can be taken to the impugned order by reason of the plea raised by Mr. Sen at least at this stage. It appears from paragraph 55 of the writ petition that presentation of this writ petition has been occasioned to avoid the pre-deposit that is required to be made by the petitioner in terms of section 35F of the 1994 Act. The petitioner ought not to be permitted to abandon the machinery for escaping payment as envisaged in the statute, and to invoke the jurisdiction of the High Court under Article 226 of the Constitution when the remedy open to him by an appeal to the Appellate Tribunal is adequate and efficacious. The writ petition is not entertained and stands dismissed, without costs.
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