Environment Protection Training And Research Institute v. Customs, Excise And Service Tax

THE HON'BLE SRI JUSTI CE SANJAY KUMAR AND THE HON'BLE SRI JUSTI CE P.KESHAVA RAO W.P.No.16301 OF 2019 ORDER:

(Per Sanjay Kumar, J) By way of this Writ Petition, the petitioner Institute seeks to assail the order dated 06.06.2019 passed by the Customs, Excise and Service Tax Appellate Tribunal, Regional Bench at Hyderabad, in Special Tax Appeal No.288 of 2007.

As rightly pointed out by Sri B. Narasimha Sarma, learned counsel for the Revenue, appearing for the respondents, the order subjected to challenge is appealable under Section 83 of the Finance Act, 1994 r/w Section 35 (G) of the Central Excise Act, 1944.

In that view of the matter, as an effective alternative remedy of a statutory appeal is provided to the petitioner, we find no grounds to entertain this Writ Petition and exercise our extraordinary jurisdiction under Article 226 of the Constitution.

The Writ Petition is accordingly dismissed leaving it open to the petitioner to avail the statutory appellate remedy in accordance with law. Pending miscellaneous petitions, if any, shall also stand dismissed. No order as to costs.

----------------------- SANJAY KUMAR, J.

------------------------- P. KESHAVA RAO, J.

Date: 5th August, 2019.

Note:

Registry is directed to return the certified copy of the order under challenge in this Writ Petition to the learned counsel for the petitioner.

B/o Kvsn