RAJKUMAR GUPTA Vs. UNION OF INDIA

JUDGEMENT

(1.) Similar set of prayers and facts are made in all the writ petitions, which are disposed of vide this common judgment. For ready reference, we reproduce the prayers made by the petitioners in the first petition, i.e. CWJC No.4098 of 2019 titled as Shri Raj Kumar Gupta @ Raj Kumar Sultania @ Raju Sultania Versus The Union of India & anr.:

(2.) Having heard learned counsel for the parties, we consider that preliminary objection raised by Dr. K.N.Singh, learned Addl. S.G., about maintainability of the writ petitions, in the teeth of statutory provisions of availability of an equally alternative remedy stipulated under the Statute (Appeal and Revision, Chapter VI-A of the Central Excise Act, 1944), needs to be sustained.

(3.) We do not find the impugned order dated 05.10.2018 passed by the assessing authority, under the provisions of the Central Excise Act, 1944 (hereinafter referred to as the 'Act'), to be ex facie or patently perverse or passed in total/ utter violation of the principle of natural justice, warranting interference by this Court, more so when the mixed question of fact and law are involved.