2014 (4) TMI 1071 - HC - Central Excise

Maintainability of appeal - Alternate remedy - Held that - when a statutory system of appeals and revisions are provided then the aggrieved person should take recourse to the said statutory provision and a writ Court should not interfere in the matter. - in view the legal principles laid down by the Apex Court and considering the fact that statutory appeal to the Appellate Tribunal is available to the petitioner we see no reason to interfere in the matter. - Matter remanded back - Decided in favour of assessee.

Summary

Issues:
1. Maintainability of writ petition when statutory remedy is available.

Analysis:
The judgment by the High Court of Madhya Pradesh addressed the issue of the maintainability of a writ petition when a statutory remedy is available to the petitioner. The respondents raised a preliminary objection stating that the writ petition was not maintainable as an appeal to the Central Customs, Excise & Service Tax Appellate Tribunal in New Delhi was available to the petitioner against the order passed by the Commissioner. The court noted that a specialized Tribunal had been created for adjudication of taxation matters, and when a statutory remedy is available under the law, it should be pursued before invoking the writ jurisdiction of the High Court.

The court referred to a recent Supreme Court case where it was held that when statutory systems of appeals and revisions are provided, the aggrieved person should utilize those provisions rather than seeking relief directly from a writ court. In line with this legal principle, the High Court concluded that since the petitioner had a statutory appeal available to the Appellate Tribunal, there was no justification for the court to interfere in the matter. The petitioner was granted liberty to challenge the action before the Appellate Tribunal, with a directive to the Tribunal to proceed in accordance with the law and not dismiss the matter on the grounds of delay if an appeal was filed within 30 days from the judgment date.

In summary, the High Court disposed of the petition, emphasizing the importance of exhausting statutory remedies before approaching the court directly. The judgment highlighted the significance of following the established legal procedures and utilizing the available appellate mechanisms before seeking relief through writ jurisdiction, especially in matters concerning taxation and specialized Tribunals.