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TMI Blog2015 (2) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner which was attended through their Counsel. Therefore, it is clear that there is no violation of principles of natural justice as contended by the petitioner. It can not be said that the authority has passed the order without jurisdiction. Further it is to be noted at this juncture, that the petitioner on receipt of show cause notice, filed their reply to the show cause notice; participated in the adjudication proceedings and finally suffered with the order passed on merits. Therefore, the petitioner cannot now contended that the third respondent is not having jurisdiction. Moreover, it is well settled that in cases involving fiscal nature, availing of statutory appellate remedy has to be first exhausted and the party cannot come ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the authorities having jurisdiction over the unit availing credit cannot question the correctness of the duty payment made by the supplier of the said goods and that recipient unit is entitled to avail CENVAT credit. Thus, according to the learned Senior Counsel, the third respondent has passed the impugned order without considering the above aspect and therefore the same is passed without jurisdiction. 5. It is further contended by the petitioner that the impugned order also violates principles of natural justice. 6. I am unable to accept the above contentions of the petitioner for the simple reason that it is an admitted fact that the disputed transactions have been taken place within the jurisdiction of the authority who passed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order without jurisdiction. There is no quarrel about the said preposition. But, in this case it can not be said that the authority has passed the order without jurisdiction. Further it is to be noted at this juncture, that the petitioner on receipt of show cause notice, filed their reply to the show cause notice; participated in the adjudication proceedings and finally suffered with the order passed on merits. Therefore, the petitioner cannot now contended that the third respondent is not having jurisdiction. Moreover, it is well settled that in cases involving fiscal nature, availing of statutory appellate remedy has to be first exhausted and the party cannot come directly to this Court and file a petition under Article 226 of the Constit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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