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RAVI RANJAN, SUJIT NARAYAN PRASAD
Naredi International – Appellant
Versus
Commissioner of Central Excise & Service Tax – Respondent
JUDGMENT :
It has been submitted on behalf of learned counsel for the petitioners that both the writ petitions may be heard together since similar issues are involved.
2. Learned counsel appearing for the respondent has also agreed for analogous hearing of both the writ petitions.
3. In view thereof, both the matters are being heard together and are being disposed of by this common order.
4. W.P.(T) No.945 of 2020 has been filed invoking the jurisdiction conferred to this Court under Article 226 of the Constitution of India wherein following prayers have been made :-
b) To issue a Writ in the nature of certiorari directing the Respondents, their servants, agents and/or assigns to transmit all records pertaining to the case so that conscionable justice may be done to the petitioner by quashing the said Order-in-Original No.15/COMMR/2015 dated 04/03/2015 (Annexure-3);
c) An Interim Order directing the Respondent Authorities not to give effect to the said Order-in-Original No.15/COMMR/2015 dated 04.03.2015 (Annexure-3) and/or not to take a
The main legal point established in the judgment is that the remedy available to assail the order was to file an appeal before the Supreme Court under Section 35L of the Central Excise Act, 1944.
Judicial review under Article 226 cannot be restricted by statutory limitations; writ petitions can challenge Orders-in-Original even if appeals are time-barred.
Customs, Excise and Service Tax - Appeal.
Writ petitions against quasi-judicial authorities are not maintainable if statutory remedies are available unless exceptional circumstances like natural justice violations are proven.
The court ruled that the Principal Commissioner's order was invalid due to failure to consider prior findings and the petitioner's submissions, violating principles of natural justice.
Point of law: Order of the Tribunal, dismissing the appeal for non compliance of the mandatory pre-deposit, has to be upheld and the writ petition is liable to be dismissed.
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