Madras High CourtWP(MD)/14698/2011dismissed

A.R.R. Enterprise v. Union Of India

2022-03-18Honourable Mr Justice C. Saravanan4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 18.03.2022

CORAM:

THE HONOURABLE MR.JUSTICE C.SARAVANAN and M.P.(MD) Nos.1, 1, 1, 1, 2, 2, 2 and 2 of 2011 A.R.R.Enterprise, represented by its Proprietrix, No.128, A.R.Ramasamy Road, Kumbakonam 612 001, Thanjavur District.

... Petitioner in all W.Ps., /vs./ 1.Union of India, represented by its Secretary to Government, 2.Central Board of Excise and Customs, 3.The Deputy Commissioner of Excise and Customs, Central Excise Division, Medical College Road, Thanjavur 613 007.

... Respondents in W.P.(MD) No.14698 of 2011 1.Union of India, represented by its Secretary to Government, 2.Central Board of Excise and Customs, 3.Commissioner of Customs and Central Excise (Appeals), No.1, Williams Road, Cantonment, 4.The Deputy Commissioner of Excise and Customs, Central Excise Division, ... Respondents in W.P.(MD) No.14699 of 2011 1/4

1.Union of India, represented by its Secretary to Government, 2.Central Board of Excise and Customs, 3.Additional Commissioner of Excise and Service Tax, No.1, Williams Road, Cantonment, ... Respondents in W.P.(MD) No.14700 of 2011 1.Union of India, represented by its Secretary to Government, 2.Central Board of Excise and Customs, 3.Additional Commissioner of Excise and Service Tax, ... Respondents in W.P.(MD) No.14701 of 2011 COMMON PRAYER: Writ Petitions filed under Article 226 of the Constitution of India for issuance of Writ of Certiorari, to call for the records relating to the order passed by the 3rd respondent in C.No.V/Ch.24/15/44/2008 - C.Ex.Adj. (Order No.02/2009), Appeal No.50 of 2009, C.No.V/Ch.24/15/46/2009 - Cx.Adj. (Order No.07/2010-C.Ex) and C.No.V/Ch.24/15/29/2010 - Cx.Adj. (Order No.03/2011) dated 30.03.2009, 25.03.2009, 31.08.2010 and 26.04.2011 respectively and to quash the same as unlawful.

For Petitioner in all W.Ps., : Mr.K.Soundararajn For R1 in all W.Ps., : Mr.S.Jeyasingh For R2 & R3 in all W.Ps., : Mr.Ragaventhre Junior Standing Counsel 2/4

COMMON ORDER These writ petitions have been filed for a Certiorari to call for the records relating to the order passed by the 3rd respondent in C.No.V/Ch.24/15/44/2008 - Cx.Adj. (Order No.02/2009), Appeal No.50 of 2009, C.No.V/Ch.24/15/46/2009 - Cx.Adj. (Order No.07/2010-C.EX) and C.No.V/Ch.24/15/29/2010 - Cx.Adj. (Order No.03/2011) dated 30.03.2009, 25.03.2009, 31.08.2010 and 26.04.2011 respectively and to quash the same as unlawful.

2.Prima facie it appears that the writ petitions have been wrongly entertained as the petitioners have an alternate remedy before the appellate Commissioner under the Central Excise Act, 1944 and a further appeal before the Tribunal under the same Act. Even if the petitioners suffers an adverse order from the Tribunal, a further statutory appeal is available under the provisions of the Central Excise Act. There is no merits in these writ petitions. 3.Considering the fact that the learned counsel for the petitioners also has no further instructions, these writ petitions are dismissed for non-prosecution. No costs. Consequently, connected miscellaneous petitions are closed.

Sd/- Assistant Registrar (CS-I) // True Copy // / /2022 Sub Assistant Registrar(CS) Mm TO:

1.The Secretary to Government, Union of India,

2. The Central Board of Excise and Customs, 3.The Deputy Commissioner of Excise and Customs, Central Excise Division, Medical College Road, Thanjavur 613 007.

3/4

4.The Commissioner of Customs and Central Excise (Appeals), No.1, Williams Road, Cantonment, 5.The Additional Commissioner of Excise and Service Tax, No.1, Williams Road, Cantonment, 6.Additional Commissioner of Excise and Service Tax, +1 CC to M/s.S.JEYASINGH, Advocate ( SR-13091,[F] dated 18/03/2022 ) +4 CC to M/s.K.SOUNDARARAJAN, Advocate ( SR-13607,SR-13608,SR13609,SR-13612[F] dated 22/03/2022 ) 18.03.2022 Rk(01.04.2022) 4P 12C 4/4