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2016 Supreme(Mad) 4116

S.MANIKUMAR, V.BHAVANI SUBBAROYAN
Super Sales India Ltd. – Appellant
Versus
Customs, Excise and Service Tax Appellate Tribunal – Respondent


Advocates:
Advocate Appeared:
For the Appellant : A.R.L. Sundaresan for Lakshmi Kumaran

ORDER :

S. Manikumar, J.

1. Writ of Certiorarified Mandamus, is sought for, to quash the order of the CESTAT, Chennai, in Final Order No. 40582/2017, dated 03.04.2017. After scrutiny of the case papers, Registry has returned the same, with the following endorsement:

"When there is an appeal remedy available under 35G of Central Excise Act 1944 and Customs Act, 1962 and also as per the order passed by the Hon'ble Division Bench in W.P. No. 36051/2004 (Batch cases) as categorically stated, the Writ Petitions are not maintainable, remedy for the Writ Petition is to only file an appeal before High Court under Section 35G of Central Excise Act 1944 or under Section 130 of the Customs Act 1962 when it applies.

Therefore it may be clarified as to how the Writ Petition is maintainable U/Art. 226 Constitution of India for the reason stated supra."

When the writ petition came up for hearing for maintainability on 05.09.2017, a learned single Judge, has minuted as follows:

"This matter is listed today under the caption 'for maintainability'.

2. Registry has raised a doubt as regards maintainability of this writ petition, as the petitioner has challenged a final order passed by the Customs, Excise an














































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