9911796707
TMI Blog2021 (8) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... deeming himself aggrieved by this order may appeal against the same to the Commissioner of Central Excise, (Appeals), No.26/1, Nungambakkam High Road, Chennai 600 034 within 3 months from the date of receipt of this order under Section 85 of Finance Act, 1994 read with Rule 8 of Service Tax Rules, 1994 in Form ST-4 in duplicate and be verified in the prescribed manner and be accompanied by a copy of the order appealed against". The procedures for filing an appeal are also contemplated in the orders impugned. However, the petitioner, instead of preferring an appeal, has chosen to file the present Writ Petitions, raising grounds both on merits and on legal grounds. 3.This Court is of the considered opinion that the importance of an appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te scrutinisation of the original documents which all are to be done by the original authority as well as by the appellate authority having jurisdiction. This being the importance of an appellate remedy and the legislative intention, this Court is of an opinion that the parties, at all circumstances, are expected to exhaust the appellate remedy contemplated under the statutes. Only on exceptional circumstances, where the proceedings are issued by an incompetent authority having no jurisdiction, or an allegation of malafides are raised, then alone the Writ Petitions are to be entertained and certainly not in a routine manner. Even in case of raising an allegation of malafides, the authority against whom such an allegation is raised must be i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f India. 5.The power of judicial review of the High Court under Article 226 of the Constitution of India is to scrutinize the processes through which a decision is taken by the competent authority by following the procedures as contemplated, but not the decision itself. Therefore, the routine entertainment of a Writ Petition by dispensing with appellate remedy is not preferable and such an exercise would cause injury to the institutional hierarchy and the importance attached to such appellate institutions. The appellate institutions provided under the statute at no circumstances be undermined by the higher Courts. The appellate forums are the final fact finding authorities and more so, possessing expertise in a particular field. Thus, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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