TMI Blog2017 (5) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... oning of the statutory appellate authority tasked specifically with reviewing the correctness of the orders of the subordinate statutory authorities This Court does have the jurisdiction to entertain the writ petition, in the facts and circumstances of the present case the Court finds that no case has been made out to persuade it to exercise its jurisdiction under Article 226 of the Constitution to examine the correctness of the Final Finding of the DA. Petition dismissed being not maintainable. - W.P.(C) 2632/2017 & CM APPLs 11444/2017, 14560/2017, 18504/2017, 18505/2017 - - - Dated:- 16-5-2017 - S. Muralidhar And Chander Shekhar, JJ. For the Petitioner : Mr Gopal Jain, Senior Advocate with Ms Reena Khaur, Mr Rajesh Sharma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CESTAT. The question was posed in the context of three orders passed by this Court in Alcatel-Lucent India Ltd. v Designated Authority 2016 (338) ELT 397 (Del.); PTA Users Association v. Union of India 2016 (340) ELT 125 (Del.) and Balaji Action Buildwell v. Union of India 2016 (337) ELT 166 (Del.) where in similar circumstances, this Court declined to entertain a writ petition directly against the Final Finding of the DA without exhausting the remedy by way of an appeal before the CESTAT. 4. By way of a response to the said query, Mr Jain drew the attention of the Court to the decision of the Division Bench (DB) of the Gujarat High Court in Nirma Ltd. v. Union of India (judgment dated 23rd February, 2017 in C/SCA/16426/201) where a simi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitions is to the disclosure statement, the submission that in view of the notification issued by the Central Government against which there is a statutory remedy available, the court may not exercise its writ jurisdiction under Article 226 of the Constitution of India does not merit acceptance. For the reasons set out in the earlier order dated 13.12.2016, this court does not find any reason to relegate the petitioners to the alternative statutory remedy. In any case, breach of principles of natural justice has always been considered to be an exception to appellate remedies and hence, in view of the above findings recorded by this Court regarding violation of the principles of natural justice at the stage of issuance of the disclosure st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apply to the Appellate Tribunal in the discharge of its functions under this Act as they apply to it in the discharge of its functions under the Customs Act, 1962. (5) Every appeal under sub-section (1) shall be heard by a Special Bench constituted by the President of the Appellate Tribunal for hearing such appeals and such Bench shall consist of the President and not less than two members and shall include one judicial member and one technical member. 8. Given the scope of the appellate power of the CESTAT as spelt out Section 9 C of the CTA, there is nothing to indicate that the CESTAT would be precluded from examining the validity of the disclosure statement issued under Rule 16 of the Rules. It is like saying that an appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acknowledging that this Court does have the jurisdiction to entertain the writ petition, in the facts and circumstances of the present case the Court finds that no case has been made out to persuade it to exercise its jurisdiction under Article 226 of the Constitution to examine the correctness of the Final Finding of the DA. The Court is of the firm view that every ground urged in the present writ petition can well be urged before the CESTAT. 11. The writ petition and applications are accordingly dismissed. However, this will not preclude the Petitioner from availing the statutory remedy of an appeal before the CESTAT in accordance with law and from urging all the grounds raised here, and any other ground it may have, to challenge the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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