9911796707
TMI Blog1993 (6) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... sing any orders in pursuance of the said Ex. P-1. 2. Since we were to presently state why we have decided to interfere with the judgment, but at the same time we are not inclined to reject the case made out in the plaint and in the writ petition, we do not propose to detail every fact except as follows :- On 22-9-1975 the 1st defendant directed that the plaintiff should clear tariff duty under Tariff Item No. 17(4) of the Central Excises and Salt Act. The same was challenged before this court by filing a writ petition in W.P. No. 6287 of 1975. The plaintiff also preferred an appeal against the said demand before the Collector of Central Excise. Before, however, the writ petition was disposed of, the Collector allowed the appeal stating, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndants to proceed against the plaintiff with the demand aforementioned was no longer available. The plaintiff moved this court, first by filing-a suit in C.S. No. 119 of 1978 and then by filing a writ petition under Article 226 of the Constitution. 4. In the proceedings aforementioned, defendants have besides other facts stated that the plaintiff has been litigating as and when demands were made for payment of taxes, the first being one in W.P. No. 1873 of 1970, another being one in W.P. No. 6287 of 1975. But the fact of the matter has been that the first defendant issued a notice to show cause to the plaintiff on 7-9-1972, to which the plaintiff submitted its explanation on 2-4-1974 and also asked for a personal hearing and after complyi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eedings were initiated in 1970 itself and was remanded either by this court or the appellate authority for examination and on re-examination it was found that what was called roofing sheet was a paper board and that duty was payable by weight. The proceedings had left the matter at large for investigation.' Sworn of details the issues that were gone into by the trial court related to maintainability of the suit and the writ petition, whether the plaintiff was entitled to the declaration that his product was not covered by Tariff Item 17(4), whether the plaintiff was entitled to the declaration that the show cause notice dated 13-2-1978 was illegal and whether the defendants have demanded duty from the plaintiff within time and answered b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0A was omitted, could that still be valid, as contended by the learned counsel for the appellant, for the reason that no action could be taken against the plaintiff/respondent as this court had stayed action against the plaintiff in one or the other writ petitions. 7. Since findings in respect of these two matters recorded by the learned single Judge cannot be sustained, as we have said above, we have to interfere with the impugned judgment. We have our apprehensions that for the reason of the changed circumstances, particularly that Rule 10A has been held to be intra vires by the Supreme Court, the plaintiff may be required to raise additional issues of law and fact and the defendants may, accordingly, be required to modify their stand. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remedies before invoking courts' extraordinary jurisdiction. 8. Courts, however, do not entertain any objection on the ground of alternative remedy and proceed to decide such controversies as are brought before it in the cases where the impugned action is alleged to have been taken under an invalid or void law and/or the principles of natural justice are violated. It seems that this court by holding that the two previous writ petitions had become infructuous and intended that the plaintiff/ respondent would now avail the opportunity to show cause and file all objections in reply to the said notice and raise all objections which it may have as to the imposition of duty, validity thereof, etc. On the facts and in the circumstances of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
