Court dismisses writ petition, urges appeal before Tribunal. Petitioner granted liberty to file appeal within 4 weeks.

The court found the writ petition challenging the order in original dated 18.07.2018 not maintainable, emphasizing the availability of an appeal before the Tribunal. It held that the petitioner had been given sufficient opportunities by the Adjudicating Authority, dismissing claims of inadequate defense chances and violation of natural justice principles. The court granted the petitioner liberty to file a statutory appeal within four weeks, ensuring a fair consideration of objections without limitation constraints.

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Issues:
1. Maintainability of writ petition against the order in original dated 18.07.2018.
2. Sufficiency of opportunity given to the petitioner by the Adjudicating Authority.
3. Compliance with principles of natural justice in the adjudication process.
4. Right of the petitioner to file a statutory appeal before the Tribunal.

Analysis:
1. The writ petition challenged the order in original dated 18.07.2018. The petitioner argued that despite the availability of an appeal before the Customs Excise and Service Tax Appellate Tribunal, the writ petition was maintainable due to alleged lack of sufficient opportunity to defend the case before the Adjudicating Authority. The petitioner contended that the demand was invalid, justifying the writ petition.

2. The petitioner claimed that the Adjudicating Authority should have provided additional opportunities for the petitioner to respond to the show cause notice. However, the court found that the petitioner did not file any reply to the notice and failed to avail the granted time for submission. The court held that the Adjudicating Authority had given adequate opportunities, and the petitioner's argument lacked merit.

3. The court examined the facts and the order passed by the respondent, concluding that the petitioner's claim of insufficient opportunity was unfounded. The court noted that the petitioner did not submit a reply despite being granted extensions, undermining the petitioner's argument regarding the violation of natural justice principles.

4. The court emphasized that if the petitioner was dissatisfied with the impugned order on its merits, they had the right to file a statutory appeal before the Tribunal. The court disposed of the writ petition, granting the petitioner the liberty to file such an appeal within four weeks. The court clarified that the appeal would be considered independently on its merits and in accordance with the law, without being constrained by the period of limitation. The petitioner was also allowed to raise all objections before the Tribunal during the appeal process.

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