TMI Blog2022 (8) TMI 1397X X X X Extracts X X X X X X X X Extracts X X X X ..... ments, despatch register, etc. Therefore, it will not augur well for a Writ Court to examine these disputed questions of fact and the same can be effectively done before the appellate authority, who will have enough jurisdiction to examine all the records, which are on the file of the adjudicating authority. The appellant should not bypass the appellate remedy, which is not only efficacious but effective as well. This principle is more rigidly applied in matters arising under tax in laws, which provides for hierarchy of remedies and such hierarchy of remedies available under the Act should not be lightly interfered with - thus, the appellant should pursue the appellate remedy available under the Act. While affirming the view taken by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kolkata. The writ petition was filed primarily on the ground that notice of hearing was not received by the appellant and therefore, could not appear before the adjudicating authority. Affidavit-in-opposition was filed stating that all previous notices were received by the appellant and acknowledged and curiously enough, the last notice is stated to be not served on the appellant. 5. The department elaborately argued that the procedure contemplated under Section 37C of the Central Excise Act, 1944 as applicable to the service tax was scrupulously followed. On perusal of the material papers placed before the Court, the stand taken by the appellant was disbelieved and the writ petition was dismissed. Aggrieved by such order, the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate authority in the appeal, which the appellant has to prefer. 10. We are conscious of the fact that certain observations and findings have been recorded by the Learned Writ Court on the aspect of service of notice. If the appellant is relegated back to the appellate authority, then these findings have to be necessarily vacated leaving it open to the appellant to raise all contentions before the first appellate authority. 11. For the above reasons, while affirming the view taken by the Learned Single Bench that the writ petition is not maintainable as the appellant has an effective and efficacious alternative remedy of appeal before the Commissioner of Central Excise, Kolkata, that portion of the order passed by the Learned Sing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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