9911796707
TMI Blog2007 (1) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... 998 is filed for the issuance of writ of declaration to declare that the order dated 26-12-1997 passed by the third respondent is invalid. Writ Petition No. 12285 of 1998 is filed for the issuance of writ of declaration to declare that the assessments were provisional when the order dated 10-6-1987 was passed by the second respondent and that when the assessments were provisional, the order dated 10-6-1987 passed by the second respondent is invalid. 2. The facts of the case as culled out from the pleadings are as follows : The petitioner company is manufacturer of latex foam rubber goods, having their factories at Madras and Bangalore and are having several duty paid sales depots all over the country and are selling the goods at unifo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11-4-1989. The petitioner in the pending appeal before the third respondent took out an application for raising additional ground on the basis of the order passed by the Assistant Commissioner on 11-4-1989. The third respondent after hearing the submission of the parties passed an order on 26-11-1997. In that order the two members of the third respondent rejected the plea of the petitioner that the assessments were provisional. However, in respect of other points that were argued by the petitioner, the members of the third respondent have expressed different opinions and the matter was referred to a third member for deciding the point of differences so as to arrive at a majority decision by the third respondent. In this writ petition, the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice wherein the subject-matter of the dispute is undervaluation of excisable goods by the petitioner-company by marketing through their related persons. The petitioner having submitted to the jurisdiction of the second respondent and having suffered an order of adjudication and filed a further appeal to the third respondent, cannot now put in issue the jurisdiction of the second respondent in a writ petition. 6. Heard the learned Counsel on either side and perused the materials available on record. 7. Admittedly, the second respondent, on the basis of the materials gathered during the search and raid of the petitioner's factory premises and the premises of its dealers has initiated proceedings under the provisions of the Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ender justice notwithstanding availability of any statutory remedy or other alternative remedy, on satisfying that unless writ jurisdiction is invoked, the petitioner's interest would be jeoparadised (sic). But that is not the attended situation to the present case. It is well open to the petitioner, if it is so advised or if such a situation or contingency arises, to question the correctness of the order to be passed by the Tribunal, the third respondent on the reference. 9. The matter is pending before this court for nearly ten years and the Tribunal was not allowed to proceed further because of the pendency of these writ petitions. Hence, the writ petitions are dismissed and the Tribunal is directed to pass orders on the reference made ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
