TMI Blog1998 (9) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturing of certain items which includes Cylinder Liners and Ring Castings. Ring Castings are manufactured out of Pig Iron as one of the raw materials. The goods manufactured in the petitioner's factory are subject to levy of Excise Duty under the Central Excises and Salt Act. The Government of India introduced a scheme called "Modvat". The said scheme was introduced with an intention to avoid the cascading effect of levies of Central Excise Duty on manufactured goods. 4.The petitioner-Company, by its letter dated 8-5-1996, addressed to the Assistant Collector of Central Excise, Madras-II Division, the respondent No. 1 herein, sought for permission to opt for "Modvat" in respect of piston, pin and rings manufactured by them. In resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hed this Court by filing the writ petition for the relief as stated above. 5.A counter-affidavit is filed on behalf of the respondents, justifying the impugned order and resisting the claim made in the writ petition, emphasizing that the petitioner-Company did not make entry of the input in RG-23A Part I register and as such the permission granted earlier was cancelled. 6.Learned Counsel for the petitioner urged (1) Respondent No. 1, having granted permission by his order dated 5-9-1986 after considering all aspects, was not justified in passing the impugned order; further, respondent No. 1 having passed the order dated 5-9-1986 was quasi-judicial authority, could not review his own order, as is done under the impugned order; in the abs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which conferred power on respondent No. 1 to review his own earlier order. He also submitted that the petitioner had an alternative remedy of filing an appeal to challenge the impugned order and without exhausting the alternative remedy available, the petitioner has rushed to this Court and as such the writ petition may be dismissed. Learned Counsel for the petitioner, reacting to this submission, promptly stated that when the impugned order is one passed without jurisdiction on the face of it and when the writ petition is pending for the last nine years in this Court, this Court, may not at this stage, drive the petitioner to avail the alternative remedy. 9.It is well settled in law that the power of review, unless conferred by the statu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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