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TMI Blog2013 (4) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... ersity and is violative of principles of natural justice, in that the entire decision is on the ground of the department having questioned the order. It is unfortunate that the learned Tribunal should have converted itself to a departmental Tribunal giving total go by to the principles of fair play in action. The impugned order is set aside and quashed. The Tribunal shall decide the appeal afresh in accordance with law expeditiously preferably within two months from the date of communication of this order. - W P No.399 of 2012 - - - Dated:- 14-6-2012 - Indra Banerjee, J. Appellants Rep by: Mr. M P Debnath with Mr Arindam Chandra And Mr. Atish Ghosh, Advs. Respondent Rep by: Mr. R Bharadwaj with Mr. K K Maiti, Advs. J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt. Needless to say that an opportunity of hearing may be granted to Appellants (Assessees). The Appeals are disposed of by way of remand. With the greatest of respect to the learned Tribunal, it is absolutely shocking that an appeal should be remitted on the sole ground that the Department had questioned the legality and the propriety of the order impugned. The earlier order dated 8th January, 2008 of the learned Tribunal, on which reliance has been placed, was an order by consent in a case where both the department and the assessee had appealed. Mr. Bharadwaj has taken a preliminary objection to this writ petition on the ground of existence of an alternative remedy of appeal under Section 35G of the Central Excise Act, 1944. Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Courts usually refrain from entertaining a writ petition where there is an equally efficacious alternative remedy. It is reiterated that in this case, there is no clear right of appeal. It cannot, therefore, be said that the petitioner has an equal efficacious alternative remedy of appeal. Even otherwise there are well known exceptions to the rule of alternative remedy - one of them being violation of the principles of natural justice and the other being perversity. The order impugned smacks of perversity and is violative of principles of natural justice, in that the entire decision is on the ground of the department having questioned the order. It is unfortunate that the learned Tribunal should have converted itself to a departmental Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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