RAJKUMAR GUPTA Vs. UNION OF INDIA
HIGH COURT OF PATNA
UNION OF INDIA
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SANJAY KAROL,J. -
(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.:
"(a) For holding the Order-In-Original No. 16/MP/Ayukt/2018 dated 05.10.2018 and the Corrigendum being C. No. V(15)33-Adjn/2014/12895 dated 22.11.2018 issued by the Respondent No. 2 as being illegal, invalid and unsustainable in the eye of law.
(b) For issuance of a consequential writ or order or direction upon the respondents to allow the petitioner to grant an opportunity of crossexamination of persons whose statements are relied upon and also officers of the Department in terms of the reply dated 23/24.06.2015 and 18.11.2016;
(c) For issuance of a direction to the respondents to supply the entire documents/ evidences to the petitioner upon which they relied upon and passed the impugned order as against the petitioner;
(d) For grant of any other relief or reliefs to which the petitioner is found entitled to in the facts and circumstances of the case."
(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.;
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