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TMI Blog2019 (9) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... stion of fact. Alternate remedy - HELD THAT:- Section 35 of the Central Excise Act provides an appeal to the Commissioner - Appeals. There is no dispute that the impugned order passed by the Assistant Commissioner is appealable under Section 35 to the Commissioner - Appeals. Therefore, this disputed question of fact has to be decided in the statutory appeal provided under Section 35 of the Act. Thus, on both counts, that the Petition involved disputed question of fact and that a statutory remedy of appeal is available to the Petitioner, we are not inclined to exercise our writ jurisdiction - petition rejected. - WRIT PETITION NO. 183 OF 2019 WITH CIVIL APPLICATION NO. 1580 OF 2019 - - - Dated:- 18-9-2019 - M.S. SANKLECHA NITI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts for the purpose of claiming the refund. 4. The Petitioner by a letter dated 8 July 2014 addressed to the Assistant Commissioner, Gurgaon stated that documents relating to refund claims were duly submitted. The Petitioner was granted an opportunity for personal hearing on 13 July 2016 and the authorized representative of the Petitioner stated that requisite documents to enable the Department to process the refund claims be submitted. Further, another opportunity of personal hearing was given to the representative of the Petitioner. The representative of the Petitioner reiterated that the original documents in respect of the Petitioner s refund claims have been submitted to the Service Tax Office at Gurgaon, Haryana. However, aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s made the Petitioner virtually remediless. He submitted in these circumstances, the Petitioner have no option but to invoke writ jurisdiction of this Court. 7. We have considered this submission. We do not find that the position that the documents have been misplaced by the Respondent Department, is admitted by the Respondents. An affidavit-in-reply is filed by the Assistant Commissioner, Mumbai to the Petition on 29 August 2019. The Assistant Commissioner states that no details of original documents which were submitted to the Commissioner, Gurgaon has been given by the Petitioner and it cannot be construed that they have submitted original documents. The Commissioner has stated that in absence of original documents, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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