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TMI Blog2016 (10) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner Mr. B.P. Banerjee, Adv. Mr. Somnath Ganguli, Adv. for the respondent ORDER The Court : The petitioner has assailed an order passed by Customs, Excise and Service Tax Appellate Tribunal dated March 15, 2012. Learned Senior Advocate for the petitioner has submitted that, the customs authorities were required to issue a notice under Section 28 of the Customs Act, 1962 prior to asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d where there is an error, irregularity or illegality touching the jurisdiction or procedure committed by an inferior Court or tribunal of first instance and that existence of alternative remedy is no bar to the invocation of the provisions of Article 226 of the Constitution of India. Learned Counsel for the customs authorities has submitted that, the impugned order is appealable to the Division ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act of 1962 requires a notice to be issued when any duty has not been levied or has been short-levied or erroneously refunded or any interest payable has not been paid, part paid or erroneously refunded. The alleged non-issuance of such notice under Section 28 itself does not vitiate the entire proceedings. It cannot be said that the assessing officer is acting without jurisdiction by not is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which cannot be obliterated or cured on appeal or revision then a writ is maintainable. Such is not the fact scenario in the present case. The petitioner had a right of appeal before the Division Bench under Section 130 of the Customs Act, 1962. Again there is no explanation as to why such appeal has not been preferred by the petitioner. In such circumstances, I find no merit in the present writ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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