RAKHOH INDUSTRIES PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS Petition, under Article 226 of the Constitution of India is challenging an order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai. Ordinarily, a writ petition would not have been maintainable against such an order, but it is stated that the Tribunal has also passed a further order on an application styled as miscellaneous application for rectification of mistakes. That also has been dismissed by the impugned order on 1st May, 2015. Against that order, an appeal would not lie is the submission.

(2.) FOR the present petition and its disposal, we do not wish to decide any larger question or controversy. We proceed on the footing that relegating the petitioner to any other remedy, even if existing, would not be efficacious and expedient, bearing in mind the request of the petitioner.

(3.) THE petitioner claims that this exemption was available to the manufacturer like the petitioner. Paras 11 and 12 of the petition are devoted to entitlement for exemption. Thereafter, reference is made by the petitioner to an audit conducted in August, 2012 and the show cause notice dated 1st March, 2013 demanding Central Excise Duty in the sum of Rs. 5,36,83,121/ - together with interest and penalty. The petitioner replied to this show cause notice, was granted a personal hearing and an order -in -original was passed on 24th June, 2013 confirming the demand of duty, interest and commensurate penalty. Annexure 'G' is the copy of the order.