2021 (12) TMI 1516 - HC - Central Excise

Court Allows Amendment, Skips Case Merits Due to Alternative Remedy; Financial Issues & Authority Noted.

The High Court of Gujarat allowed a draft amendment but refrained from addressing the merits of the case, citing the availability of an alternative ... Maintainability of petition - availability of the alternative efficacious remedy - absence of the statutory powers of Customs Excise and Service Tax Appellate Tribunal (CESTAT) - HELD THAT:- It is not required to enter into the merits of the matter as there is not even averments of the matter being covered by the exceptions for entertaining the writ petitions as provided in case of Whirlpool Corporation v. Registrar of Trade Marks Mumbai [1998 (10) TMI 510 - SUPREME COURT]. Because of the financial difficulties pressed into service, the Court is inclined to consider in wake of the absence of the statutory powers of Customs Excise and Service Tax Appellate Tribunal (CESTAT) of exercising the discretion in making payment of 7.5% of the duty provided statutorily for preferring the appeal against the order-in-original. It is thus made clear that on the aspect of merits, this Court has chosen not to entertain this petition. Notice for final disposal, returnable on 23/12/2021. The High Court of Gujarat permitted draft amendment, but will not enter into the merits of the matter due to the availability of an alternative remedy. The Court considered financial difficulties and the absence of statutory powers of CESTAT. The petition was not entertained on its merits. Notice for final disposal is set for 23/12/2021.