2018 (10) TMI 317 – MADRAS HIGH COURT – TMI – Maintainability of appeal – statutory appellate remedy before the Commissioner of Customs and Central Excise, Appeals-1, Coimbatore – classification of capacitor box/control panel under chapter heading 8537 of the Schedule to the Central Excise Tariff Act, 1985, read with Section-174 of the Central Goods and Services Tax Act, 2017 – Held that:- This Court is not inclined to entertain the present writ petition on the sole reason that the petitioner has to avail the alternative remedy of appeal – this writ petition is disposed of, without expressing any view on the merits of the matter, with liberty to the petitioner to file such appeal, by complying with other statutory requirements, within a period of two weeks from the date of receipt of a copy of this order. – W.P.No.25417 of 2018 And W.M.P.Nos.29578 & 29579 of 2018 Dated:- 1-10-2018 – Mr. K. Ravichandrabaabu J. For the Petitioner : Mr.Raghavan Ramabadran For the Respondents : Mr.A.P.Sr
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Tax Act, 2017. 5. There is no dispute to the fact that before passing the impugned order, the petitioner was served with show cause notice, who in turn filed its reply to the same. Perusal of the impugned order would show that the Adjudicating Authority has considered the merits of the matter in detail and arrived at such conclusion. The contentions raised by the petitioner on merits of the matter, as well as the correctness or otherwise of the order passed by the Adjudicating Authority, impugned in this writ petition, cannot be gone into at this stage by this Court, for giving any view on the same for the simple reason, that as against the said order, the petitioner is having a statutory appellate remedy before the Commissioner of Customs and Central Excise, Appeals-1, Coimbatore, as evident from the impugned order itself. 6. Needless to say that when such statutory appellate remedy is available as against the order in original, it is for the petitioner to approach such authority and
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ider and direct the Appellate Authority to entertain the appeal and decide the same on merits. 8. Considering the fact that this Court is not inclined to entertain the present writ petition on the sole reason that the petitioner has to avail the alternative remedy of appeal as stated supra, this writ petition is disposed of, without expressing any view on the merits of the matter, with liberty to the petitioner to file such appeal, by complying with other statutory requirements, within a period of two weeks from the date of receipt of a copy of this order. If any such appeal is filed before the concerned Appellate Authority within the time stipulated as stated supra, the same shall be considered and orders will be passed on merits and in accordance with law, without reference to the period of limitation. No costs. Consequently, the connected miscellaneous petitions are closed. – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmanagementindia – taxmanagement –
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