JALARAM TRANSPORT Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Heard. When confronted with the question as to why the petitioner could not file an appeal under Sec. 35B of the Central Excise Act, 1944, Mr. Das would submit that despite existence of alternative remedy, the petitioner has visited this Court on the plea that the petitioner having already been assessed to Sales Tax and having paid the entire dues for its operations in the State of Orissa, the Commissionerate at Bilaspur, Chhattisgarh has no jurisdiction to assess the petitioner once again for its operations in the State of Orissa. He would draw attention of this Court to Para 6.1.4 of the impugned order in support of his above submission and to agitate that the Assessing Authority has not all considered the objection to the territorial jurisdiction on the ground that the petitioner having submitted the relevant documents, the petitioner is deemed to have waived the objection regarding territorial jurisdiction.

(2.) Mr. Sharma, learned counsel for the respondents, while supporting the impugned order, would refer to the judgment of the High Court of Bombay rendered in the matter of Oriental Export Corporation v/s. Union of India, : 2013 (293) E.L.T. 481 (Bom.) and the judgment of the Supreme Court rendered in the matter of Titaghur Paper Mills Co. Ltd. and Another v/s. State of Orissa and Others, : (1983) 2 SCC 433.

(3.) In the considered opinion of this Court, the petitioner having raised the issue of jurisdiction and also for the reason that if the petitioner is coerced to pay tax for its operations in the State of Orissa twice, it may amount to double taxation, this Court is inclined to issue notice to the respondents.