Schindler India Private Limited v. The Union Of India And ANR.

914-OSWP546-15.DOC Shephali

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 546 OF 2015 Schindler India Private Limited

...Petitioner

Versus

The Union of India & Anr.

...Respondents

Mr. N. Venkatraman, Senior Advocate, a/w Mr.

Anupam Dighe and Mr. Vishal Jathar, i/b India Law Alliance, for the Petitioner.

Mr. Pradeep S. Jetly, for the Respondents.

CORAM: S.C. DHARMADHIKARI & G.S. PATEL, JJ.

DATED:

9th February 2016 PC:- 1.

After having heard Mr. Venkatraman, learned Senior Counsel appearing for the Petitioner and perusing with his assistance the Petition and the annexures thereto including the impugned order and prior order of the Tribunal, we are of the view that in the event the Adjudicating Authority has not abided by the earlier order of remand by the Tribunal, then, that aspect can be agitated in a substantive statutory Appeal before the Tribunal. That Appeal and the remedy in respect thereof is equally efficacious. We do not think that merely because a condition is imposed of deposit

914-OSWP546-15.DOC of 7.5% of the demand raised on the Petitioner that the remedy of statutory Appeal is rendered illusory or meaningless. 2.

The condition imposed by the statute cannot be said to be excessive or onerous as well.

3.

In such circumstances, we decline to exercise our writ jurisdiction leaving the Petitioner to avail of the remedy of statutory appeal before the Customs, Excise and Service Tax Appellate Tribunal.

4.

It is stated that the Appeal would be filed within four weeks from today. If it is filed, the Tribunal shall take it up without raising the bar of delay or latches. The Writ Petition is disposed of. (G. S. PATEL, J.) (S. C. DHARMADHIKARI, J.)