JAYANT VITAMINS LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioners Jayant Vitamins Limited have filed this petition challenging the notice Annexure -A dated 1 -10 -1992 and order of the Collector, Central Excise and Customs, Indore - Annexure -B, by which the final order has been passed on the show cause notice.

(2.) ACCORDING to the learned counsel for the petitioners Shri. G.M. Chaphekar, the notice Annexure -A is without jurisdiction and, therefore, the order Annexure -3 passed by the Collector, Central Excise and Customs on 24 -6 -1993 is also without jurisdiction. According to him when the show cause notice is also without jurisdiction, then the final order in pursuance to the show cause notice is also without jurisdiction and, therefore, this court has power to entertain a writ petition and alternate relief of filing an appeal before the Competent Tribunal is no bar to entertain this petition.

(3.) IN view of the aforesaid this petition is dismissed summarily in view of the fact that the petitioners have already availed the alternate remedy available to them.