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TMI Blog2012 (11) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... usted first, the order passed by the learned Single Judge, in our opinion, ought not to have been interfered with by the Division Bench of the High Court in the appeal filed by the respondent/assessee. - Decided in favor of revenue. - 2569-2570 of 2012 - - - Dated:- 28-2-2012 - H.L. Dattu and Anil R. Dave, JJ. REPRESENTED BY : S/Shri Ashok Bhan, Sr. Advocate, K. Swami, D.L. Chidananda, B. Krishna Prasad, A.K. Sharma and Mrs. Asha G. Nair, Advocates, for the Appellant. S/Shri M. Chandrashekharan, Sr. Advocate, A. Saniad for Dr. Kailash Chand, Advocates, for the Respondent. [Order]. Delay condoned. 2. Leave granted. 3. These appeals are directed against the judgment and order passed by the Division Bench of the High C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act. 7. We reiterate that the High Court, under Article 226 of the Constitution of India, has vast powers as this Court has under Article 32 of the Constitution of India, but such powers can only be exercised in those cases where the statutory authority has not acted in accordance with the provisions of the enactment in question, or in defiance of the fundamental principles of judicial procedure, or has resorted to invoke the provisions which are repealed, or when an order has been passed in total violation of the principles of natural justice. 8. In the instant case, the Adjudicating Authority has passed an order holding that the respondent herein had inflated the assessable value of their product by misdeclaring the actual place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 10. Before we discuss the correctness of the impugned order, we intend to remind ourselves the observations made by this Court in the case of Munshi Ram Ors. v. Municipal Committee Chheharta reported in AIR 1979 SC 1250. In the said decision, this Court was pleased to observe that when a revenue statute provides for a person aggrieved by an assessment thereunder, a particular remedy to be sought in a particular forum, in a particular way, it must be sought in that forum and in that manner and all the other forums and modes of seeking remedy are excluded. 11. A Bench of three learned Judges of this Court, in Titaghur Paper Mills Co. Ltd. v. State of Orissa, (1983) 2 SCC 433, held : 11 The Act provides for a complete machinery to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us notice the fact situation. 15. Section 35G of the Central Excise Act, 1944 reads as under :- 35G. Appeal to High Court - (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the 1st day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty to excise or to the value of goods for the purposes of assessment), if the High Court is satisfied that the case involves a substantial question of law. (2) .. (3) .. (9) .. 16. This provision deals with the appeals to the High Court. Under this provision, an appeal shall lie to the High Court from order passed in an appeal by the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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