LAWS(MAD)-2017-12-326

TVL KSM EARTH MOVERS, REP BY ITS PARTNER P KANDAVEL Vs. DEPUTY COMMISSIONER OF CENTRAL EXCISE, ERODE-II DIVISION

Decided On December 07, 2017
Tvl Ksm Earth Movers, Rep By Its Partner P Kandavel Appellant
V/S
Deputy Commissioner Of Central Excise, Erode-Ii Division Respondents

JUDGEMENT

(1.) Being aggrieved by the order in original No.03/2017 (DC-S-Tax) dated 31.01.2017 of the Deputy Commissioner of Central Excise, Erode-II Division, Erode, writ petition has been filed on the grounds inter alia that action taken by the respondent is barred by limitation. Respondent a quasi judicial authority, has failed to give reasons. There is also a denial of opportunity. Adverting the pleadings and submissions, vide order dated 16.08.2017 in W.P.No.19626 of 2017, the writ Court, at paragraph Nos. 4 to 7, ordered as hereunder.

(2.) While dismissing, writ Court has granted permission to file an appeal before the appellate authority, if so advised. Being aggrieved, instant appeal is filed on the grounds inter alia

(3.) Though, Mr.M.Hariharan, learned counsel for the appellant sought for reversal of the order made in W.P.No.19626 of 2017 dated 16.08.2017, on the grounds stated supra, we are not inclined to delve into the merits of the same, for the reason that the Hon'ble Supreme Court, as well as this Court, have consistently held that in matter relating to revenue, when there is an effective and alternative remedy, writ is not ordinarily maintainable. Reference can be made to few decisions, in this regard.