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TMI Blog2013 (4) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... dents in the course of her argument - This proceeding is dismissed - W.P.(C) No. (SH) 46 of 2012 - - - Dated:- 6-3-2012 - MR P.K. SAIKIA J. For the petitioners: Mr A Kr. Maheshwari, Mr H.R. Nath, Mr P Thapa, Advs For the respondents: Mrs T. Yangi. JUDGMENT AND ORDER (ORAL) In this proceeding, the writ petitioner has sought for the following relief: It is, therefore, prayed that your Lordship may be pleased to admit this petition and issue a Rule calling upon the respondents to show cause as to why the impugned order under C.No.V-CH-44/1/ADJ/2010/29-33 dated 03.01.2012 issued by the Additional Commissioner (P V) in the office of the Commissioner of Central Excise, Morellow Compound, MG Road, Shillong should not be set a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 08.07.1999. 4. The jurisdictional Deputy Commissioner, on making necessary enquiry and on being satisfied grant the certificate as prayed for in the terms of the Notification aforesaid enabling the petitioner to claim refund of excise duty paid in cash in respect of final products v.i.z. Plywood MR Grade and BWR Grade with effect from 25.07.2005 and till date, the petitioner has got refund of excise duty from the concerned authority to the tune of Rs. 24,02,418/-. 5. Subsequently, the Joint Commissioner (P V) Office of the Central of Excise, Shillong conducted an enquiry and came to the conclusion that the writ petitioner claimed refund of excise duty on bogus and forged documents and as such, the company needs to refund the excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preferred by the writ petitioner herein. 9. In that connection, it has been submitted by the learned counsel for the respondents that it is a settled proposition of law that when there is adequate efficacious alternative remedy, one cannot normally invoke the jurisdiction of the High Court under Article 226 of the Constitution of India. In our instant case, same not being done, the petitioner cannot legally approach this Court seeking the relief as incorporated in the writ petition herein. The learned counsel therefore urges this Court to dismiss the proceeding in question for want of jurisdiction. 10. On considering the materials on record and keeping in view the submissions advanced by the learned counsel as well as the relevant provi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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