9911796707
TMI Blog2021 (3) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing relief (s). (i) For issuance of appropriate writ (s), direction (s) and / or order (s), including a writ in the nature of Certiorari for quashing / setting aside the Order in Original No. 23/Addl. Commr./2013 dated 28.03.2013 issued on 22.04.2013 (Annexure-4 to the writ application), especially because said Order in Original is barred by Limitation even after applying the extended period of limitation as contemplated under Section 11A of the Central Excise Act, 1944 and also specially because the said order is leading to perpetuated injustice and / or miscarriage of justice as the petitioner- Company has been imposed liability for payment of Central Excise Duty and penalty contrary to the provision of Central Excise Act, 1944. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that no CENVAT credit was availed by the petitioner-Company at the time of erection of the plant and / or purchase of machineries, therefore no central excise duty was levied upon the person to whom goods were sold. Petitioner however, contends that it had no knowledge about passing of the Order-in-Original dated 28.03.2013 by the learned Adjudicating Officer. It came to his knowledge for the first time when detention notice was served by the Office of Assistant Commissioner specifying that an amount of Rs. 63,48,480/- towards duty and penalty is payable by the petitioner by virtue of the impugned Order-in-Original dated 28.03.2013. Petitioner also deposited an amount of Rs. 1.00 lakh to the Respondent authority on 30.07.2015. In this ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OnLine SC 440] and submitted that in such a case where an aggrieved assessee has approached the Writ Court bypassing the remedy of appeal and beyond the statutory period of limitation, the Hon'ble Supreme Court has in categorical terms held that such a writ petition ought not be entertained. Present case is not one where an assessee has approached the Writ Court within the period of limitation on any of the permissible grounds of judicial review i.e. the order is without jurisdiction or passed in excess of jurisdiction by overstepping or crossing the limits of jurisdiction including a flagrant disregard of law and rules of procedure or in violation of principles of natural justice where no procedure is specified. Even in such an event, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
