TMI Blog2017 (9) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... e agitated before an authority, which is the fact finding authority, which can re-appreciate all the documents and records and can take a decision in the matter. Thus, there are no justifiable grounds to entertain the Writ Petition as against the impugned order - petition dismissed being not maintainable. - W.P.No.19626 of 2017, W.M.P.No.21192 of 2017 - - - Dated:- 16-8-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr. S. Raveekumar For the Respondents : Mr. V. Sundareswaran ORDER The petitioner is a registered dealer on the file of the respondent under the Finance Act, and has filed this Writ Petition challenging an order passed by the respondent, dated 31.01.2017, in Order-in-Original No.3 of 2017. By the said ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Further, as per Rule 9(1)(b), even a supplementary invoice raised from the place where, the goods are despatched is sufficient to claim CENVAT Credit. In the instant case, the agent has raised the invoice and issued a certificate to the effect that the manufacturer, Hyundai Construction Equipment India Pvt., Ltd., had paid the excise duty under Rule 8 of the Central Excise Rules, 2002. Further, the decisions, which were relied on by the petitioner have not been considered and those decisions were placed before this Court to demonstrate that the impugned order is wholly untenable. 3. I have heard Mr.V.Sundareswaran, learned Senior Panel counsel for the respondent on the above submissions. 4. The first hurdle, the petitioner has to cro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es against the third respondent to justify the challenge to the impugned order invoking the extraordinary remedy of this Court. 7. Thus, when there is no challenge to the impugned proceedings on the grounds of lack of jurisdiction and the respondent having afforded an opportunity of personal hearing to the petitioner and whether it is to the satisfaction of the petitioner or not being a factual issue and in the absence of plea of malafide, the petitioner has to necessarily avail the alternative remedy provided. Further more, the nature of transaction and the documents which were relied on for the purpose of availment of CENVAT Credit are factual matters. This again has to be agitated before an authority, which is the fact finding authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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