(1.) Heard Sri Shambhu Chopra, Learned Counsel for the petitioner and Sri R.C. Shukla, Learned Counsel representing the respondents.
(2.) Petitioner has invoked the writ jurisdiction of this Court directly against the adjudication order in original dated 19-9-2017 passed by the Assistant Commissioner of CGST and Central Excise Division, Raebareli.
(3.) Sri Ramesh Chandra Shukla, Learned Counsel appearing for the respondents has raised a preliminary objection about the maintainability of the present writ petition. He has submitted that the order-in-original has been passed by Assistant Commissioner of CGST and Central Excise Division, Raebareli and the writ petition if at all would lie before the Lucknow Bench. He has further submitted that the petitioner should have approached the appellate Authority for the relief so claimed by means of the present writ petition.