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TMI Blog2011 (4) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... f remedies provided by the statute. As referred to above, the only remedy available to the petitioner is to approach the Supreme Court under Section 35(L) of the Act. Without resorting to such remedy, filing of the present writ petition before this Court cannot be entertained. - 14191 of 2000 - - - Dated:- 1-4-2011 - T.S. Sivagnanam, J. REPRESENTED BY : Shri C. Saravanan, for the Petitioner. Shri S. Thirumavalavan, for the Respondent. [Order]. The prayer in the writ petition is for issuance of writ of Certiorari to quash the order of the first respondent-CEGAT, dated 11-1-2000 [2000 (118) E.L.T. 481 (Tribunal)]. 2. The facts of the case lie in a narrow campus : The petitioner is engaged in the business of textile pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent by the impugned order dated 11-1-2000, confirmed the findings of the original authority as well as the appellate authority. Challenging the same, the present writ petition has been filed. 3. The learned counsel for the petitioner raised three contentions. Firstly, it is submitted that show cause notices were clearly barred by limitation and the first show cause notice issued by the department was for the period from 1-1-1984 to 31-8-1984 and the show cause notices subsequently issued were from the period much prior to 1980 and such issuance of show cause notices for the prior period is not permissible in law. Secondly, it is contended that the show cause notices did not propose to invoke the provisions of Central Excise (Valua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (259) E.L.T. 37 (Mad.) in Maritime Collector v. Madura Coats Ltd. for the proposition that the writ petition is not the proper remedy. 5. On merits of the case, the learned counsel for the respondents by relying on the averment contained in the counter affidavit, would contend that the findings rendered by the original authority as well as the appellate authority are perfectly valid and legal and valuation of the goods have to be ascertained only by applying the rules contained in Central Excise (Valuation) Rules, 1975 and the stand taken by the petitioner is wholly untenable. Further, the learned counsel would submit that the Hon ble Supreme Court in its decision in M/s. Ujagar Prints etc. v. UOI case, reported in 1989 (39) E.L.T. 493 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d counsel appearing for the petitioner would submit that the writ petition is pending before this court for several years and at this distant of time, the petitioner should not be directed to approach the Hon ble Supreme Court. 10. Though the contention of the learned counsel for the petitioner at the first blush, appears to be convincing, on a closure examination, proves otherwise. The normal procedure adopted by this court in the matters relating to availability of alternative remedy, cannot in strict sense, be made applicable to the facts of the present case. This court has held that whenever a writ petition is admitted and is pending for several years, at the time of final disposal, the petitioner should not be directed to avail alter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd approved and has cleared the goods. As per the Department, there was suppression of facts and therefore, invoked the power under Section 11(A) of the Act. It is seen from the reply to the show cause notices that the petitioner who is in the business of textile processing in para 4.2 of the reply stated that Rule 4 of the Valuation Rules applies when the value of the excisable goods for delivery at the time of removal is not known, but value of such goods is ascertainable for delivery at any other time nearest to the time of removal of the goods under assessment. That part, the petitioner has placed reliance on several judgments regarding the valuation of goods and the manner in which, it is required to be done. Under such circumstances, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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