TMI Blog1998 (9) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... for the petitioner, the writ petition is taken on Board for final disposal. 2. In this writ petition, petitioner seeks a writ in the nature of Certiorari quashing show cause notice, Annexure P-4, whereby petitioner was told that it has contravened the provisions of Section 6 of the Central Excises and Salt Act, 1944 and Rules 9(1), 52A, 53, 173B, 173C, 173F, 173G and 226 of the Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hausted the remedy provided under Central Excise and Customs Act. In Titaghur Paper Mills Co. Ltd. v. State of Orissa, AIR 1983 SC 603, the Hon'ble Supreme Court has held; "In the instant case against the order of assessment made by Sales Tax Officer under the Orissa Sales Tax Act the petitioners, assessees, can get adequate redress against the wrongful acts complained of. The petitioners have t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ." 4. Likewise, in the State of Goa v. Leukoplast India Ltd. [1997 (92) E.L.T. 19 (S.C.) = AIR 1997 SC 1875], the Hon'ble Supreme Court has held; "Under the scheme of the Act, there is a hierarchy of authorities before which the petitioners can get adequate redress against the wrongful acts complained of. The petitioners have the right to prefer an appeal before the prescribed authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed against the petitioner, it has a right to file an appeal before the Commissioner, Central Excise. Since vide show cause notice, 30 days were given to file reply and the time given has expired, petitioner, if so advised, may file reply within one month from today and on receipt of the reply, the appropriate Authority shall pass a speaking order. Till such time order is passed, recovery shall not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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