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2025 (3) TMI 1244 - HC - Central Excise


ISSUES PRESENTED and CONSIDERED

The primary issue considered by the Court was whether the petition under Article 226 of the Constitution of India was maintainable given the availability of an alternative statutory remedy under Section 35F of the Central Excise Act, 1944. The petitioner contended that the writ petition was justified due to the alleged denial of a personal hearing by the respondent authority.

ISSUE-WISE DETAILED ANALYSIS

Relevant Legal Framework and Precedents

The Court examined the legal framework concerning the maintainability of a writ petition under Article 226 when an alternative statutory remedy is available. It referenced several precedents, including:

  • Hindustan Coca Cola Beverage Private Limited Vs. Union of India - Emphasized the necessity of availing statutory appeals when provided by law.
  • Hameed Kunju vs. Nazim - Stated that petitions under Article 227 should be dismissed if a statutory appeal is available.
  • Ansal Housing and Construction Ltd. Vs. State of Uttar Pradesh - Reinforced the principle that statutory remedies must be pursued.
  • The Assistant Commissioner of State Tax Vs. M/s Commercial Steel Limited - Discussed exceptions where a writ petition may be entertained despite an available statutory remedy, such as breaches of fundamental rights or violations of natural justice.
  • Godrej Sara Lee Ltd. Vs. Excise and Taxation officer-cum-Assessing Authority - Highlighted that High Courts should interfere only in cases involving disputed questions of law.

Court's Interpretation and Reasoning

The Court interpreted the precedents to conclude that the existence of an alternative statutory remedy generally precludes the maintainability of a writ petition under Article 226, except in exceptional circumstances. The Court determined that none of the exceptions, such as a breach of fundamental rights or a violation of the principles of natural justice, were applicable in this case.

Key Evidence and Findings

The Court found that the petitioner was provided with multiple opportunities for a personal hearing through virtual means on specified dates, but neither the petitioner nor his authorized representative attended these hearings. This finding was crucial in rejecting the petitioner's claim of being denied a personal hearing.

Application of Law to Facts

Applying the legal principles to the facts, the Court concluded that the petitioner's contention regarding the denial of a personal hearing was unfounded. The Court noted that the petitioner had been given adequate opportunity to present their case, thus negating any claim of a violation of natural justice.

Treatment of Competing Arguments

The Court addressed the petitioner's reliance on the Godrej Sara Lee Ltd. case, clarifying that the case did not support the petitioner's position since no disputed question of law was involved in the present matter. The Court emphasized that the petitioner's claim of not being heard was contrary to the record.

Conclusions

The Court concluded that the writ petition was not maintainable due to the availability of an alternative statutory remedy and the absence of any exceptional circumstances that would justify bypassing this remedy.

SIGNIFICANT HOLDINGS

Preserve Verbatim Quotes of Crucial Legal Reasoning

The Court stated, "In view of the aforesaid enunciation of the law laid down by the Apex Court, we do not find it proper to entertain this petition."

Core Principles Established

The judgment reinforced the principle that the availability of an alternative statutory remedy generally precludes the maintainability of a writ petition under Article 226, unless exceptional circumstances are demonstrated. It also affirmed that procedural opportunities provided by statutory authorities must be availed, and claims of procedural injustice must be substantiated by the record.

Final Determinations on Each Issue

The Court determined that the petitioner's writ petition was not maintainable and dismissed it, granting the petitioner the liberty to pursue the alternative remedy of appeal as provided under the Central Excise Act, 1944. The Court allowed the petitioner to raise all grounds presented in the writ petition in the appeal process.

 

 

 

 

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