STRATEGIC ENGINEERING PRIVATE LIMITED Vs. ADDITIONAL COMMISSIONER

JUDGEMENT

(1.) The petitioner has invoked the writ jurisdiction of this court, under Article 226 of the Constitution of India, to challenge the order passed by the Commissioner of Central Excise, Madurai, dated 20th November 2006, confirming the demand of service tax against the petitioner.

(2.) It is not in dispute that the petitioner has an alternative statutory remedy of appeal against the impugned order.

(3.) The respondent had challenged the maintainability of the writ petition, due to availability of alternative statutory remedy.