Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2019 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (9) TMI 474 - HC - Central ExciseMaintainability of appeal - availability of alternative remedy - Process amounting to manufacture - excisability - printing of Signages (Sign Boards), Printed Digital Flex, Pylon Signs, Glow Signs etc., and supplying the same to various customers, like M/s.Reliance Retail, M/s.Arvind Styles, M/s.3M India etc. - demand of excise duty - HELD THAT:- We are not inclined to entertain this Writ Appeal, as we are of the opinion that the learned Single Judge was justified in relegating the appellant to the alternative remedy of the statutory appeal, provided under the law. No exceptional circumstances are found to allow such issues to be raised in Writ jurisdiction. Of course, the appellant is free to raise all the questions, including the question of lack of territorial jurisdiction, before the Appellate Authority, who is expected to decide all the questions and objections, raised by the appellant.
Also, this Writ Appeal is filed against the order of the learned Single Judge, dated 09.11.2018, as belatedly as on 9th June, 2019, after a gap of seven months. Appeal dismissed.
|