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2017 (4) TMI 645 - HC - Central ExciseMaintanability of appeal - what is subject matter of challenge in the petition is an Order-In-Original dated 28.12.2016 passed by the adjudicating authority - Held that: - When there is an efficacious alternative remedy available under the statute, this court, would not ordinarily exercise powers under article 226 of the Constitution India unless it is pointed out that the order impugned is without jurisdiction, in excess of jurisdiction or that the authority has failed to exercise the jurisdiction vested in it or if the order has been passed in violation of the principles of natural justice. Before this court nothing has been pointed out to establish that this case relates to any of the above referred circumstances. Another notable aspect of the matter is that the impugned Order-In-Original has been passed against one M/s. Roma Industries and not against the petitioners - Even if that be so, the remedy lies by way of appeal under the provisions of the Central Excise Act, inasmuch in the absence of any jurisdictional error or violation of the principles of natural justice being pointed out in the impugned Order-In-Original passed by the Assistant Commissioner, the question of exercising powers under article 226 of the Constitution of India would not arise - Petition dismissed.
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