- (1.) We have heard Mr. Sumeet Gadodia, appearing for the petitioner, Mr. Ratnesh Kumar, appearing for the Union of India and Mr. Srijit Choudhary, appearing for the Damodar Valley Corporation, who opposed the writ petition and submitted that the writ petition is not maintainable.
(2.) In this writ petition, the order in original passed by the Additional Commissioner, Central Excise and Service Tax, Ranchi dated 31.12.2012 is under challenge. As against the order in original passed by the Additional Commissioner, Central Excise and Service Tax, Ranchi, the appeal ought to have been preferred before the Commissioner (Appeal), Central Excise and Service Tax. The learned counsel appearing for the petitioner submitted that in view of the direction of the Additional Commissioner in the operative portion of paragraph 2 and 3 fastening the liability also upon the Damodar Valley Corporation, the petitioner has not then chosen to file appeal. It is further submitted that in W. P. (T) No. 1290 of 2013 and batch matters vide order dated 03.09.2013, this Court has set aside the order fastening the liability also upon the Damodar Valley Corporation being violative of the principles of natural justice and now, the entire liability is fastened upon the writ petitioner. It is therefore submitted that in view of the order passed by the Division Bench in W. P. (T) No. 1290 of 2013 absolving the liability of the Damodar Valley Corporation, the liberty be given to the petitioner to file an appeal before the Appellate
(3.) Authority/Commissioner (Appeal), Central Excise and Service Tax. Having regard to the submissions of the learned counsel for the petitioner, this writ petition is disposed of giving liberty to the petitioner to file appeal before the Appellate Authority/ Commissioner (Appeal) Central Excise and Service Tax.;