TMI Blog2016 (6) TMI 1179X X X X Extracts X X X X X X X X Extracts X X X X ..... o and if it does not avail of that remedy, the High Court will require a strong case to be made for entertaining the petition in its writ jurisdiction. This court in Wasp Pump Private Limited v. Union of India, [2008 (1) TMI 22 - HIGH COURT, BOMBAY], in a case where the Petitioner did not avail of the alternative remedy, but had alleged violation of the principles of natural justice and fair play, entertained the writ petition in spite of alternative remedy being available. Appeal dismissed - decided against appellant. - C/85444/2016, Application No. C/STAY/92569/2016 - Final Order No. A/93426/2016-WZB/CB - Dated:- 27-6-2016 - Ramesh Nair (Judicial Member) And C. J. Mathew (Technical Member) For the Appellant : Kamal Puggal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recourse to refund without appeal against assessment is not in accordance with the decision of the Hon ble Supreme Court in Commissioner of Central Excise, Kanpur v. Flock (India) Pvt Ltd [2000 (120) ELT 285] and in Priya Blue Industries Ltd v. Commissioner of Customs (Preventive) [2004 (172) ELT 145 (SC)]. According to him, reliance placed on Aman Medical Products Ltd v. Commissioner of Customs, Delhi [2010 (250) ELT 30 (Del)] in the impugned order may not be sound as the Hon ble Supreme Court had admitted the Special Leave Petition filed by the Commissioner against the order of the Hon ble High Court of Delhi. 4. Learned Counsel for respondent relies upon Hero Cycles Ltd v. Union of India [2009 (240) ELT 490 (Bom)], Aman Medical Produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning the original order of assessment by preferring a statutory appeal which was available, should this court, ought to exercise its extra- ordinary jurisdiction. .. The Petitioners though had statutory remedy of an appeal against the order of assessment, did not invoke that remedy, but instead directly filed the applications for refund. . . While dismissing the Petition, the Court noted that where the party feels aggrieved by an order of the authority and has adequate alternative remedy which it may resort to and if it does not avail of that remedy, the High Court will require a strong case to be made for entertaining the petition in its writ jurisdiction. This court in Wasp Pump Private Limited v. Union of India, 2008 (230) E.L.T. 405 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty having been borne is a qualification in section 27 of Customs Act, 1962 in addition to duty paid by him which was the rationale for the decision in re Flock (India) Pvt Ltd and re Priya Blue Industries before holding that: 5. The Tribunal has referred to the cases of CCE, Kanpur v. Flock (India) Pvt. Ltd. [2000 (120) E.L.T. 285] and Priya Blue Industries Ltd. v. Commissioner of Customs (Preventive), 2004 (172) E.L.T. 145 (S.C.). In both these cases, referred to by the Tribunal there was an assessment order which was passed and consequently it was held that where an adjudicating authority passed an order which is appealable and the party did not chose to exercise the statutory right of appeal, it is not open to the party to question ..... X X X X Extracts X X X X X X X X Extracts X X X X
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