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TMI Blog2016 (12) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... a case where the petitioner has paid an amount of ₹ 10,82,682/- as against a duty demand of ₹ 11,94,200/-. In other words the petitioner has not come to this Court bypassing the alternative remedy of appeal, for the purpose of avoiding the pre-deposit condition. More over, the grievance of the petitioner is something peculiar. His grievance is that under explanation to Section 4 (1) of the Act, the price-cum-duty for excisable goods sold by the assessee should be determined in a particular manner - But unfortunately, there has been no discussion nor any finding recorded. Since the requirement under Explanation to Section 4(1) is statutory, the adjudicating authority appears to have failed to comply with this requirement, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Central Excise Act, 1944. The order under challenge is an order against which a statutory appeal is available. Therefore, generally we would have refrain from entertaining the writ petition on the ground of availability of statutory alternative remedy. 4. But the case on hand stands on a unique footing. This is a case where the petitioner has paid an amount of ₹ 10,82,682/- as against a duty demand of ₹ 11,94,200/-. In other words the petitioner has not come to this Court bypassing the alternative remedy of appeal, for the purpose of avoiding the pre-deposit condition. 5. More over, the grievance of the petitioner is something peculiar. His grievance is that under explanation to Section 4 (1) of the Act, the price-cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to have failed to comply with this requirement, forcing us to interfere with the Order-in-Original. 8. It is contended by Ms. Sundari R. Pisupati, learned Senior Standing Counsel for the respondent that the adjudicating authority has no power of review. The learned Senior Standing Counsel relies upon a circular issued by the Government of India, Ministry of Finance, dated 16.12.1999. 9. Though it is true that the adjudicating authority may not have a power of review as available to Civil Courts, the fact remains that the petitioner is not aggrieved by the mere absence of a power of review. The petitioner is aggrieved by the failure of the adjudicating authority to consider his objections to the show cause notice and to record a findin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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