1991 (9) TMI 94 - SCH - Central Excise

SC restores writ petition for notification validity review; other assessment issues in regular appeals

The SC allowed the appeal, restoring the writ petition to the HC for validity determination of a notification. Other assessment details to be raised in ... Challenge to validity of a notification - availment of alternative statutory remedy - maintainability of writ petition despite availability of appeal - scope of appellate remedy vis-a -vis validity of subordinate legislationChallenge to validity of a notification - maintainability of writ petition despite availability of appeal - Whether the writ petition challenging the validity of Notification 174/89, dated 1-9-1989, was maintainable notwithstanding the availability of an appeal under the statutory scheme. - HELD THAT: - The High Court dismissed the writ solely on the ground that the petitioners had not availed themselves of the alternative remedy of appeal. The appellants contended that the writ raised a direct challenge to the validity of the Notification dated 1-9-1989, a contention which would not be open to them in the statutory appeal. The Court accepted this contention and held that the writ petition could be entertained by the High Court on the specific question of the validity of the notification because that point could not be effectively canvassed in the appeal under the Act. Accordingly the Supreme Court allowed the civil appeal and restored the writ petition for disposal by the High Court on the validity issue. [Paras 2]The writ petition is maintainable and is restored to the High Court to be disposed of on the question of validity of Notification 174/89 dated 1-9-1989.Availment of alternative statutory remedy - scope of appellate remedy vis-a -vis validity of subordinate legislation - Treatment of other points concerning details of assessment raised in the writ petition. - HELD THAT: - The Court drew a distinction between the challenge to the validity of the notification (which it permitted to be decided in the writ) and detailed assessment matters. It directed that any contentions relating to assessment details should be pursued in the regular appeals available under the Act, and not decided in the writ proceedings. Thus, while the validity issue is remitted to the High Court for adjudication, assessment-related issues are to be agitated in the statutory appellate forum. [Paras 2]Assessment-related issues are to be raised in the regular appeals under the Act; they are not to be decided in the restored writ petition.Final Conclusion: Civil appeal allowed; writ petition restored to the High Court for decision on the validity of Notification 174/89 dated 1-9-1989; other assessment-related contentions must be pursued in the statutory appeals. No order as to costs. The Supreme Court allowed the appeal and restored the writ petition for the High Court to decide on the validity of a notification. Other assessment details should be raised in regular appeals. No costs awarded.