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TMI Blog2015 (11) TMI 1867X X X X Extracts X X X X X X X X Extracts X X X X ..... a Chandrapaul For the Respondent : Mr. R. Karthikeyan Addl. Govt. Pleader (All Writ Petitions) COMMON ORDER These writ petitions are filed challenging the assessment orders passed by the respondent. 2. Heard Mr. Ramani, learned Senior Counsel appearing for the petitioner. Though the learned Senior Counsel invited this Court's attention to various facts and circumstances and submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its Director Sardarmal M. Chordia, Madras vs. The Customs, Excise and Gold (Control) Appellate Tribunal, South Regional Bench, Madras and others. 3) (2010)8 SCC 110 (United Bank of India vs. Satyawati Tondon and others. 4) 2010(259) ELT 37 (Mad) DB (Maritime Collector vs. Madura Coats Limited) 5) (2010)4 SCC 554 (Rajeev kumar and another vs. Hemraj Singh Chauhan and others) 3. The very same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration or improper consideration cannot be stated as violation of principles of natural justice. On the other hand, it may be a good ground for filing an appeal. Therefore, when the present assessment order having been passed by the competent authority, after giving opportunity of hearing to the petitioner, the same cannot be questioned under Article 226 of the Constitution of India, as the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n order of assessment went on appeal before the appellate authority and further before the Tribunal and thereafter only came before this Court where the above said order came to be passed. Therefore, I am of the view that the present writ petitions are not maintainable solely on the reason that there is an effective alternative remedy available to the petitioner. 5. Accordingly, these writ petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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