2016 (7) TMI 873

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... - Special Civil Application No. 8406 of 2016 - - - Dated:- 17-6-2016 - Akil Kureshi And A. J. Shastri, JJ. For the Petitioner : Mr Dhaval Shah, Advocate For the Respondent : Mr. S S Iyer, Advocate ORDER ( Per : Honourable Mr. Justice Akil Kureshi ) 1. The petitioner has challenged the order In Original dated 01.01.2016 passed by the Commissioner of Central Excise, Customs .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d in 357 ITR 357, In which it was observed as under : 19. Thus, while it can be said that this Court has recognized some exceptions to the rule of alternative remedy, i.e., 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 whic .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tion of penalty and for obtaining relief in respect of any improper orders passed by the Revenue authorities and the assessee could not be permitted to abandon that machinery and to invoke the jurisdiction of the High Court under article 226 of the Constitution when he had adequate remedy open to him by an appeal to the Commissioner of Income Tax (Appeals). The remedy under the statute, however, m .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X