2016 (4) TMI 196

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..... te. ORDER At the request of the parties, petition itself is taken up for final disposal, at the stage of admission. 2. This petition under Article 226 of the Constitution of India challenges the order dated 17th September, 2015 passed by the Assistant Commissioner of Central Excise to the extent it adjust the rebate sanctioned to the petitioner against a pending demand raised on the petit .....

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..... f writ jurisdiction, as an alternative remedy of appeal under Section 35 of the Act is available to the Commissioner of Central Excise (Appeals) from the impugned order dated 17th September, 2015. However, as the impugned order has been passed in breach of principle of natural justice, we are exercising our extraordinary writ jurisdiction. In fact, the Apex Court in Whirlpool Corporation v. Regist .....

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..... the present facts, we find that in view of the breach of principles of natural justice in passing the impugned order, grave prejudice is caused to the petitioner inasmuch as an amount of Rs. 1.49 crores being the sanctioned rebate claim is being adjusted against a confirmed demand of Rs. 2.38 crores which is stayed by the orders dated 22nd December, 2012 and 18th May, 2015 of the Customs, Excise a .....

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