9911796707
TMI Blog2021 (11) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... ing appealable under Section 35(1) and 35-B of the Excise Act respectively give rise to independent cause of action. Under the pretext of challenging the order rejecting remission of duty, the challenge to impugned order of assessment of excise duty cannot be entertained under Article 226 of the Constitution of India. The course of action adopted by the petitioner tantamounts to misuse of process of law disentitling to invoke equitable jurisdiction under Article 226 of the Constitution of India. Even otherwise, the contentions advanced in fact and in effect are in realm of facts including that of the alleged challenge to the authority to decline remission and require adjudication on facts. The same could be addressed by the adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation dated 23.9.2021 has also been put to challenge. As such, the petitioner has joined different cause of actions independent of each other viz, the order dated 29.11.2018 and the order disallowing the remission application dated 23.9.2021. An application vide I.A.No.13724/2021 has been filed by the respondents/department on notice seeking dismissal of the writ petition as not maintainable on grounds namely, (i) an appeal lies under Section 35(1) of the Excise Act against the order of assessment dated 29.11.2018; (ii) the assessing officer has framed the assessment on merits upon critical evaluation of material placed before him. Neither there is any jurisdictional error or illegality of the nature warranting interference in extraord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stant Commissioner (Technical), CGST Central Excise, Bhopal. Heard. There is no explanation forthcoming for not availing statutory remedy available under the Act against the impugned two actions within the prescribed period of limitation. That apart, the petitioner has made a vain attempt to club the impugned order dated 29.11.2018 passed under Section 11-A of the Central Excise Act and the order dated 23.9.2021 rejecting the application for remission of excise duty though both the orders besides being appealable under Section 35(1) and 35-B of the Excise Act respectively give rise to independent cause of action. Under the pretext of challenging the order rejecting remission of duty, the challenge to impugned order of assessment of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
