TMI Blog2019 (6) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... lly is of inadequate opportunity and not of no opportunity whatsoever. The case of prejudice, if any, as also response to the same will essentially involve adjudication into factual aspects which exercise can be effectively undertaken in the course of appeal rather than in these proceedings. The petitioner, in the facts and circumstances of the present case, has therefore not made out a case warranting the exercise of extraordinary jurisdiction under Article 226/227 of the Constitution of India, bypassing the alternate and efficacious remedy by way of an appeal before the Appellate Authority. This is not a case of no opportunity but at the highest the complaint relates to 'no adequate opportunity'. The petitioner will theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar of alternate remedy ought not to be made applicable and this Court should entertain the present petition against the impugned orders. 4] Mr. Raichandani, by way of elaboration submits that the impugned orders rely upon the statements of the employees of the petitioner recorded under Section 14 of the Central Excise Act, 1944. He submits that despite specific request, respondent No.2 denied the petitioner opportunity of cross-examining the employees in the context of their recorded statements. He submits that even the request for cross-examination came to be denied only in the impugned order and that too, without assigning any reasons or in any case, cogent reasons. He submits that all this clearly amounts to violation of princ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he principles of natural justice or fair play but rather, the complaint relates to insufficient compliance with such principles. The petitioner was issued a Show Cause Notice to which the petitioner has duly responded. Along with the Show Cause Notice, the material which was proposed to be relied against the petitioner was also furnished to the petitioner. The petitioner was also afforded an opportunity of the hearing by the respondent No.2, which opportunity, the petitioner has duly availed. The petitioner has also filed detailed written statements and produced documents in support of its case. Therefore, this is not a case where the impugned orders came to be made without issuance of any notice whatsoever to the petitioner or without affo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urisdiction under Article 226/227 of the Constitution of India, bypassing the alternate and efficacious remedy by way of an appeal before the Appellate Authority. The decision relied upon by the petitioner turn on their own peculiar facts and are therefore, distinguishable. 11] In M/s. Andaman Timber Industries (supra), the Apex Court was concerned with a situation where the Adjudicating Authority did not even deal with the plea relating to request for cross-examination. The issue of alternate or efficacious remey did not even arise in this matter, because the assessee had in fact instituted appeals against the orders of Adjudicating Authority. The same was the position in Parmarth Iron Pvt. Ltd. (supra) and Basudev Garg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plied for but the Adjudicating Authority has relied upon other materials/documents as well. 15] As noted earlier, this is not a case of no opportunity but at the highest the complaint relates to 'no adequate opportunity'. The petitioner will therefore, have to make out a case, not only of failure of natural justice but also a case of consequent prejudice. All this, will require examination and evaluation of facts, which can be conveniently gone into the appeal rather than in the exercise of powers of judicial review. For all these reasons, we are satisfied that no case has been made out to entertain the present petition bypassing the alternate and efficacious remedy of appeal clearly available to the petitioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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