9911796707
TMI Blog2017 (5) TMI 1195X X X X Extracts X X X X X X X X Extracts X X X X ..... ind Mathur And Manoj Kumar Garg, JJ. For Petitioner : Mr. Sudhir Gupta Mr. Umang Gupta Ms. Shweta Chouhan For Respondent : Mr. Vipul Singhvi ORDER Per Hon'ble Govind Mathur, J. These petitions for writ are before us to examine correctness of the order dated 25.5.2016 (Anx.5), passed by the Commissioner of Central Excise, Jodhpur, demanding the duty proposed as per the notice to show cause dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order impugned being passed by the Commissioner of Central Excise is appealable before the Central Excise and Service Tax Appellate Tribunal (CESTAT). While meeting with the preliminary objection advanced, Shri Sudhir Gupta, learned counsel appearing on behalf of the petitioners, submits that the doctrine of exhausting all the remedies before approaching writ Court is not a rule of law but is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the witness making statement is mandatory, but that was denied by the Commissioner. Such denial makes the order passed by the Commissioner bad, hence, this Court must exercise its discretion in favour of the petitioners. Learned counsel has also placed reliance upon few judgments of different High Courts entertaining the writ petitions against such orders without relegating them to avail t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ petition in such circumstance. While exercising discretion, the Court is required to examine the nature of the remedy available and the Court is required to satisfy itself that whatever remedy available is not adequately efficacious as to the writ that is to be issued to erase the wrong committed. Under Section 35-B of the Act of 1944 the statutory remedy of appeal is before the Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioners are having an effective alternative remedy. Accordingly, the petitions for writ are dismissed. The petitioners are at liberty to avail the remedy under Section 35-B of the Act of 1944 and if they prefer such appeals before the Central Excise and Sales Tax Appellate Tribunal by satisfying all pre-conditions within a period of 30 days from today, the tribunal shall adjudicate the same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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