HI-POWER ELECTRICAL INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) Assessee under the Central Excise Act, 1944 has come up with the present writ petition challenging an Order-in-Original passed by the Additional Commissioner, holding that freight and insurance amount pertaining to the goods cleared by the Assessee should be included in the assessable value of the goods and that the petitioner was liable to pay excess duty together with interest and penalty.

(2.) Heard Mr. K. Vijay Kumar, learned counsel for the petitioner and Ms. Sundari R. Pisupati, learned Senior Standing Counsel appearing for Respondents 2 to 4.

(3.) Under normal circumstances, the assessee is obliged only to go before the Appellate Authority under Sec. 35(1) of the Central Excise Act, 1944. The order under challenge is an order against which a statutory appeal is available. Therefore, generally we would have refrained from entertaining the writ petition on the ground of availability of statutory alternative remedy.