2017 (4) TMI 645

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..... xercise 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 .....

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..... Honourable Ms. Justice Harsha Devani ) (1) This petition under Article 226 of the Constitution of India is directed against the Order-In-Original dated 28.12.2016 passed by the Assistant Commissioner, Central Excise, Customs Service Tax, DivisionIII, SuratII (hereinafter referred to as the adjudicating authority ), against one M/s.Roma Industries, Surat. (2) Mr. Masoom Shah, learned advo .....

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..... Mandviwala. It was submitted that in the light of the above undertaking given by Mr. Vikesh Mandviwala, who is not even a Director of M/s. Shaniyal D P Mills Private Limited, it is likely that the respondents would seek to recover the dues of M/s. Roma Industries from the petitioners and hence, the petitioners are constrained to challenge the Order-In-Original. It was, accordingly, urged that t .....

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..... n 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. Under the circumstances, no case has been made out for exercise of powers under Article 226 of the Constitution of India. (4) Another notable aspect of the matter is that the impugned Order-In-Original has been .....

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..... ly, summarily dismissed, leaving it open to the petitioners to file appropriate proceedings before the appropriate authority. (5) It is clarified that this court has not examined the merits of the impugned Order-In-Original and has dismissed the petition only on the ground of availability of an alternative statutory remedy. In case the petitioners avail of the remedy under the statute, the appe .....

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