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2018 (5) TMI 1459

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..... ies, similar issues arise for consideration in these petitions. For brevity, the facts are being extracted from CWP-12920-2016. 2. In CWP-12920-2016 filed under Article 226 of the Constitution of India, the petitioner has prayed for issuance of a writ of in the nature of certiorari for quashing the order-in-original dated 17.5.2016 (Annexure P-1) passed by respondent No.2. 3. A few facts necessary for adjudication of the instant writ petition as narrated therein may be noticed. The petitioner is registered with the Central Excise Authorities for manufacture of menthol, Dementholised Oil (DMO) and Deterpenated Fractionated Menthol Oil (DFMO) besides other items and is located in Gangyal Industrial Area, Jammu. Notification dated 14.11.2002 .....

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..... e, the present writ petition. 4. Upon notice of motion having been issued, respondent No.2 filed reply controverting the averments made in the writ petition. It was pleaded therein that the order dated 17.5.2016 (Annexure P-1) was an appealable order before the Customs, Excise and Service Tax Appellate Tribunal under Section 35 of the Act. The other averments made in the writ petition were denied and a prayer for dismissal of the writ petition was made. 5. After hearing learned counsel for the parties and perusing the averments made in the petition, we find that the petitioner has an alternative remedy of appeal against the impugned order. The narration of facts noticed hereinbefore clearly shows that certain factual matrix is required to .....

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..... petitioner and he has approached the High Court without availing the same unless he has made out an exceptional case warranting such interference or there exist sufficient grounds to invoke the extraordinary jurisdiction under Article 226. (See: State of U.P. vs. Mohammad Nooh, AIR 1958 SC 86; Titaghur Paper Mills Co. Ltd. vs. State of Orissa, (1983) 2 SCC 433; Harbanslal Sahnia vs. Indian Oil Corpn. Ltd., (2003) 2 SCC 107; State of H.P. vs. Gujarat Ambuja Cement Ltd., (2005) 6 SCC 499). 16. The Constitution Benches of this Court in K.S. Rashid and Sons vs. Income Tax Investigation Commission, AIR 1954 SC 207; Sangram Singh vs. Election Tribunal, Kotah, AIR 1955 SC 425; Union of India vs. T.R. Varma, AIR 1957 SC 882; State of U.P. vs. Mo .....

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..... party must exhaust the statutory remedies before resorting to writ jurisdiction for relief and observed as follows: "12. In Thansingh Nathmal v. Supdt. of Taxes, AIR 1964 SC 1419 this Court adverted to the rule of self-imposed restraint that the writ petition will not be entertained if an effective remedy is available to the aggrieved person and observed: (AIR p. 1423, para 7). "7. ... The High Court does not therefore act as a court of appeal against the decision of a court or tribunal, to correct errors of fact, and does not by assuming jurisdiction under Article 226 trench upon an alternative remedy provided by statute for obtaining relief. Where it is open to the aggrieved petitioner to move another tribunal, or even itself in ano .....

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..... of Trinidad and Tobago v. Gordon Grant and Co. Ltd., 1935 AC 532 (PC) and Secy. of State v. Mask and Co., AIR 1940 PC 105. It has also been held to be equally applicable to enforcement of rights, and has been followed by this Court throughout. The High Court was therefore justified in dismissing the writ petitions in limine." 14. In Mafatlal Industries Ltd. v. Union of India, (1997) 5 SCC 536 B.P. Jeevan Reddy, J. (speaking for the majority of the larger Bench) observed: (SCC p. 607, para 77) "77. ... So far as the jurisdiction of the High Court under Article 226-or for that matter, the jurisdiction of this Court under Article 32-is concerned, it is obvious that the provisions of the Act cannot bar and curtail these remedies. It is, ho .....

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..... st be sought in that forum and in that manner, and all the other forums and modes of seeking [remedy] are excluded." 7. This Court in Larsen and Toubro Limited v. The State of Haryana and others, 2012(2) 166 PLR 345, considering the question of entertaining writ petition where alternate statutory remedy was available, had in paras 6 and 7 observed thus :- "6. The following are the broad principles when a writ petition can be entertained without insisting for adopting statutory remedies:- i) where the writ petition seeks enforcement of any of the fundamental rights; ii) where there is failure of principles of natural justice; or iii) where the orders or proceedings are wholly without jurisdiction or the vires of an Act is challe .....

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