AQUA BASE CONTAINER SERVICES Vs. COMMISSIONER (APPEALS

JUDGEMENT

(1.) Heard Mr. Joseph Prabakar, learned counsel for the petitioner and Mr. A.P. Srinivas, Sr. Standing Counsel appearing for the Revenue.

(2.) By consent of the learned counsel on either side, the main writ petition itself is taken up for final disposal.

(3.) The petitioner has challenged the order passed by the first respondent under order in Appeal No. 254/2016, dated 27-4-2016. As against the order impugned, the petitioner has a right of appeal before the Customs, Excise and Service Tax Appellate Tribunal ("Tribunal" in short) and without availing the said remedy, the petitioner is before this Court. Therefore, at the very threshold, this Court called upon the petitioner to explain as to why the petitioner has not availed the alternative remedy. In reply to that, the learned counsel for the petitioner would state that on account of the peculiar facts and circumstances of the case, this writ petition has to be entertained by this Court as he challenged the impugned order on the ground other than the merits of assessment. In the light of the said submission, this Court heard the learned counsel for the petitioner as well as the learned counsel for the revenue.