TMI Blog2020 (10) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is no acceptable explanation from the Petitioner for not having resorted to that alternative remedy provided under the statute. In this context, it must be recapitulated here that the Hon'ble Supreme Court of India in ASSISTANT COLLECTOR OF CENTRAL EXCISE, CHANDAN NAGAR VERSUS DUNLOP INDIA LIMITED AND OTHER [ 1984 (11) TMI 63 - SUPREME COURT] has succinctly explained the legal position re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the correctness or otherwise on the merits of the factual controversies involved in the matter - Petition dismissed. - W.P. No. 3163 of 2016 and W.M.P. No. 2596 of 2016 - - - Dated:- 13-10-2020 - THE HON'BLE MR. JUSTICE P.D. AUDIKESAVALU For the Petitioner : Mr. R.Senniappan For the Respondent : Mrs. G.Dhana Madhiri Government Advocate (Taxes) ORDER (through video conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 54 of the Act within a period of 30 days from the date of its receipt before the Revisional Authority, viz., Joint Commissioner, who has been empowered to condone delay in filing such appeal for an extended period of 30 days, if sufficient cause for not preferring appeal within that period is made out. However, the Petitioner did not prefer any such appeal before that Revisional Authority, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question or where private or public wrongs are so inextricably mixed up and the prevention of public injury and the vindication of public justice require it that recourse may be had to Article226 of the Constitution. But then the Court must have good and sufficient reason to bypass the alternative remedy provided by statute. Surely matters involving the revenue where statutory remedies are avail ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
