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TMI Blog2024 (12) TMI 798X X X X Extracts X X X X X X X X Extracts X X X X ..... 2) TMI 64 - SUPREME COURT] which in turn were based on catena of judgments would govern the field and regulate the powers of the High Court under Article 226 of the Constitution of India. It is not the issue regarding maintainability but entertainability. When there is admittedly a statutory remedy, when the petitioner had not co-operated the Commissioner pursuant to the show cause notice and had not produced anything before him, it would be a rather spacious plea now to point out the defect in the show cause notice and take exception to the order. It is not that he had allowed the Commissioner to decide something on merits but the latter was compelled to do so for want of such cooperation more importantly, non production of all the requisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat, the petitioner has been served with the impugned show cause notice. 3. Mr. Sharma would submit that pursuant to section 73, no such action could have been initiated and the respondent Commissioner had no power and jurisdiction to issue such notice in respect of a period beyond 5 years. He would submit that there is no proof regarding fraud or collusion so as to extend the period from 30 months to 5 years. He would, therefore, submit that even if there is a statutory remedy of preferring an appeal under rule 6 of the Central Excise (Appeals) Rules, 2001, the petitioner cannot be relegated to the remedy under Rule 9 of the Service Tax Rules, 1994. The impugned order was passed without following principles of natural justice as laid down ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the parameters laid down in M/s. Godraj Sara Lee (supra) which in turn were based on catena of judgments would govern the field and regulate the powers of the High Court under Article 226 of the Constitution of India. It is not the issue regarding maintainability but entertainability. When there is admittedly a statutory remedy, when the petitioner had not co-operated the Commissioner pursuant to the show cause notice and had not produced anything before him, it would be a rather spacious plea now to point out the defect in the show cause notice and take exception to the order. It is not that he had allowed the Commissioner to decide something on merits but the latter was compelled to do so for want of such cooperation more importantly, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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