9911796707
TMI Blog2004 (11) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... copies of the documents of relied upon documents which, as per allegation, it has not received so far in terms of the earlier order of the Tribunal - - - - - Dated:- 16-11-2004 - Judge(s) : R. K. AGARWAL., DILIP GUPTA. JUDGMENT The judgment of the court was delivered by R.K. Agarwal J. - By means of the present writ petition filed under article 226 of the Constitution of India, the petitioner, M/s. Birla Aircon, seeks the following reliefs: "(i) Issue a writ, order or direction in the nature of certiorari quashing the impugned orders dated July 27, 2004, and March 29, 2004, passed by the Commissioner, Excise and Customs, Range I, Meerut, respondent No. 1 and Assistant Commissioner of Income-tax, Circle I, Meerut, respondent No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2003, which was disposed of vide judgment and order dated July 31, 2003, on the assurance given by Sri Anoop Kumar Srivastava, learned standing counsel appearing for the Union of India, that the order shall be complied with within 15 days if the same had not already been complied with. Thereafter adjudication proceedings again started and the Commissioner, Custom and Central Excise, Meerut, vide order dated July 27, 2004, had confirmed the various demands of duties and penalties. It may be mentioned here that the Assistant Commissioner of Income-tax, Circle I, Meerut vide order dated March 29, 2004, had passed an assessment order for the assessment year 2001-02. The petitioner has already preferred an appeal against the said order passed u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this proposition, he has relied upon a decision of the hon'ble Supreme Court in the case of State of Kerala v. K.T. Shaduli Yusuff [1977] 39 STC 478; [1977] UFTC 363 (SC). From a perusal of the order passed by the Commissioner, Custom and Central Excise, we find that he had recorded a finding that the non-relied upon documents have been returned and copies of the relied upon documents from serial Nos. 52 to 57 as per direction of the Tribunal have been made available to the petitioner. He has further recorded a finding that the petitioner's counsel Sri H.K. Jain had declined to receive some of the documents for which a detailed chart has been given in the order itself. Learned counsel for the petitioner submitted that counsel, Sri H.K. J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Income-tax, Circle I, Meerut, is concerned admittedly, the petitioner is pursuing the alternative remedy available to it in the appeal before the Commissioner of Income-tax (Appeals) and, therefore, the petitioner cannot be permitted to pursue two simultaneous remedy. In view of the foregoing discussions, we decline to entertain the present writ petition under article 226 of the Constitution of India and instead relegate the petitioner to file an appeal before the Tribunal leaving it open to the petitioner to make an application to the Tribunal for giving copies of the documents of relied upon documents which, as per allegation, it has not received so far in terms of the earlier order of the Tribunal dated April 12, 2002, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
