9911796707
TMI Blog2014 (12) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... JUDGEMENT Heard. By this writ petition under Article 226 of the Constitution of India, the petitioner is praying for quashment of the order dated 14.02.2014 (Annexure P/1) passed by respondent No.2 - Adjudicating Authority, on the ground that the issue involved in this writ petition is squarely covered by order dated 01.02.2010 passed in Writ Petition No.117/2012 (M/s. Prem Pharmaceuticals v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Act, 1944 and without availing the same, filing of the present writ petition, which involves disputed question of facts, is not maintainable; and prayed for dismissal of the writ petition. 3. It is not in dispute that against the impugned order, appeal is provided to the Appellate Tribunal. 4. In the present case, demand of excise duty is between the period 2003 to 2007. Learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pharmaceuticals, Indore and also imposed penalty. Against both these orders, M/s. Prem Pharmaceuticals preferred an appeal before the Customs, Excise & Service Tax Appellate Tribunal, New Delhi. The CESTAT, New Delhi without considering the budgetary changes, and relying upon their own order dated 24.06.2004 set aside the Commissioner's order dated 29.01.2003 and 13.08.2003 vide final order da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 001 onwards in respect of intravenous fluids and the said open ended / blanket exemption of intravenous fluid was withdrawn and only such intravenous fluid, which are used for sugar, electrolyte and fluid replenishment were exempted; the petitioner has yet not got any benefit from the order passed in the case of M/s. Prem Pharmaceuticals. It is also pointed out that in view of the law laid down by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A. No.1069/2013 passed on 03.07.2013. 7. On due consideration of the facts and circumstances of the case and the law laid down by the Apex Court, we are of the view that the petitioner is having statutory remedy against the order of Adjudicating Authority under Section 35-B of the Central Excise Act, 1944. 8. The writ petition is dismissed on the ground of availability of statutory alternative r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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