Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2017 (5) TMI 1284

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... stice Harsha Devani ) 1. This petition is directed against the order Annexure-A to the petition, as being contrary to the provisions of sub-section (4) of section 3-A of the Central Excise Act. 2. Heard Mr. S. S. Iyer, learned advocate for the petitioner, who has placed reliance upon the decision of this court in the case of Alstom India Limited v. Union of India, 2014 (301) E.L.T. 446 (Guj.) an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ner in maintaining the present writ-application because when a statutory authority acts in excess of its power or jurisdiction under the statute which created it, its action cannot be upheld on the principle of estoppel or acquiescence. At this stage we may profitably refer to the following observations of the Supreme Court in the case of RAMDAS SHENOY VS. CHIEF OFFICERS, TOWN MUNICIPAL COUNCIL, U .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tition is the order-in-original No.SRT-II/ADJ-19/Dem/2016-17 dated 28.12.2016. Earlier a writ petition challenging the Orderin- original No. SRT-II/ADJ-19/Dem/2016-17 dated 28.12.2017 passed by the third respondent therein, namely, the Assistant Commissioner of Central Excise, Division-III, Surat-II, being Special Civil Application No.5815 of 2017 came to be filed before this court by one Nilaben .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of whom was a director of the petitioner No.1 Company, has been dismissed by this court on the ground of maintainability as there is an efficacious alternative remedy of appeal available under the statute, this court would not entertain another petition challenging the very same order on different grounds. 5. Insofar as the reliance placed upon the decision of this court in the case of Alstom Ind .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed before the appellate authority. In view of the fact that there is no apparent distinction in the nature of the relief claimed in the earlier petition and this petition, the question of entertaining this petition does not arise. The above referred decision of this court would, therefore, not be applicable to the facts of the present case. 6. In the light of the above discussion, without enterin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates