9911796707
TMI Blog1998 (9) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... 12-8-1998 is recalled. At the request of Counsel 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition is pre-mature as petitioner has not exhausted 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 wron ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided by that statute only must be availed of." 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 pref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w cause notice and in case the same is decided 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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