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TMI Blog1987 (12) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the Companies Act and carries on business at Nagda. The petitioner has an Engineering and Development Division at Nagda, where heavy machinery and their parts are manufactured and sold to other concerns. The Engineering and Development Division at Nagda is registered under the Factories Act as a 'Factory'. On the ground that the petitioner has wrongly availed the benefit of the exemption granted by Notification No. 218/86, which came into force with effect from 24-4-1986. the show cause notice Annexure-1 was issued to the petitioner under Section 11 A of the Central Excises and Salt Act, 1944 (hereinafter referred to as "the Act"). Aggrieved by that notice, the petitioner has filed this petition. 3. Having heard learned Counsel for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilable to it under the Act. In this connection, we may usefully refer to the following observations of the Supreme Court in Assistant Collector of Central Excise, Chandan Nagar, West Bengal v. Dunlop India Limited Others, (AIR 1985 S.C. 330) :- "In Titaghur Paper Mills Co. Ltd. v. State of Orissa, (AIR 1983 S.C. 603) A.P. Sen, E.S. Venkataramian and R.B. Mishra, JJ. held that where the statute itself provided the petitioners with an efficacious alternative remedy by way of an appeal to the Prescribed Authority, a second appeal to the Tribunal and thereafter to have the case stated to the High Court, it was not for the High Court to exercise its extraordinary Jurisdiction under Article 226 of the Constitution ignoring, as it were, the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of the Confederation of Engineering Industry that his request to issue the direction to the Collector could not be acceded to. The learned Counsel for the petitioner was unable to point out any provision of law, which made it obligatory for the Government of India to issue any such direction as was sought on behalf of the petitioner, when the matter was pending for consideration before the Assistant Collector. The refusal by the Government of India to issue any direction to the Assistant Collector or Collector to decide the case of the petitioner in favour of the petitioner cannot be construed as a direction to decide the case against the petitioner. The authorities designated under the Act are expected to decide the cases fairly, on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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