9911796707
TMI Blog2018 (11) TMI 1692X X X X Extracts X X X X X X X X Extracts X X X X ..... rinivas, learned standing counsel takes notice for the respondent. By consent of the parties, the main writ petition is taken up for final disposal at the admission stage itself. 2. This writ petition is filed against the order in original Nos.21 and 22 of 2018 dated 02.04.2018 passed by the respondent. 3. Heard the learned counsel for the petitioner and the learned standing counsel for the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alone are engaged in fabricating the sign boards and thus, the petitioner simply engaged in printing the sheets, cannot be termed as manufacturer and consequently, the respondent has no jurisdiction to levy the duty on the petitioner. 6. Though the learned counsel for the petitioner in support of such contention sought to rely on a Circular No.56/56/94 issued by the Board dated 14.09.1994, I am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urisdiction under Article 226 of the Constitution of India. Certainly, the question whether the activities carried out by the petitioner would only fall within the definition of the manufacture or not, cannot be termed as jurisdictional issue and on the other hand, it is the factual aspect of the matter, which has to be considered and decided by the next fact finding authority. In the absence of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... articularly, when the jurisdiction vested under Article 226 of the Constitution of India is discretionary one. 8. Accordingly, without expressing any view on the merits and contentions raised by the petitioner as well as the Adjudicating Authority in the impugned order, this Writ Petition is disposed of, only by granting liberty to the petitioner to file a statutory appeal before the next fact f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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