Bhishma Pan Products Pvt. Ltd. & ANR. v. Union Of India & ORS.

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P. (C) No. 6686/2017 BHISHMA PAN PRODUCTS PVT. LTD. & ANR ..... Petitioners Through: Mr. G.V. Reddy, Mr. Anuj Kumar, Mr.

Mohit Sharma and Mr. Vikram Gulliya, Advocates versus UNION OF INDIA & ORS.

..... Respondent Through: Mr. Abhishek, Advocate for Mr Sanjeev Narula, Senior Standing Counsel

CORAM:

JUSTICE S. MURALIDHAR JUSTICE PRATHIBA M. SINGH

O R D E R

% 04.08.2017 C.M. No. 27827/2017 (exemption)

1. Allowed, subject to all just exceptions.

W.P. (C) No. 6686/2017 & C.M. No. 27826/2017 (stay)

2. The challenge in this writ petition is to the order dated 31st March, 2016 passed by the Principal Commissioner of Central Excise, Delhi-I.

3. Learned counsel for the Petitioner does not dispute that, against the impugned order dated 31st March, 2016, he has a remedy of filing a statutory W.P. (C) No. 6686/2017

appeal before the Customs Excise & Service Tax Appellate Tribunal ('CESTAT'). His contention is that since the pre-deposit required would cast an onerous burden on the Petitioner, the present writ petition should be entertained.

4. The Court is not satisfied that the above ground is a sufficient justification for the Court to entertain the writ petition when there is a statutory remedy available to the Petitioner.

5. The writ petition is accordingly dismissed with above observations, leaving it open to the Petitioner to avail the statutory remedy available to it in accordance with law.

6. C.M. No. 27826/2017 is disposed of.

S. MURALIDHAR, J.

PRATHIBA M. SINGH, J.

AUGUST 04, 2017 Rd W.P. (C) No. 6686/2017