TaxTMI 
TaxTMI 
2012 (11) TMI 885
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....e High Court of Calcutta in A.P.O.T. No. 447 of 2009 with W.P. No. 483 of 2009 dated 3-2-2010. 4. By the impugned judgment and order, the Division Bench has set aside the orders passed by the learned Single Judge in Writ Petition No. 483 of 2009 and has remanded the matter for fresh disposal on merits in accordance with law by the learned Single Judge. 5. Admittedly, Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata ('the Tribunal' for short), had passed the order, inter alia, holding that the respondent herein are not entitled to include freight and insurance charges in the assessable value, and therefore, the duty levied under the Central Excise Act, 1944 ('the Act' for short) requires to be rec....
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....oduct by misdeclaring the actual place of removal and further included the element of transportation cost to the assessable value of the goods cleared for delivery from the place of removal, i.e. factory premises to the buyers' premises, the order passed by the Adjudicating Authority was reversed by the Commissioner of Appeals in appeal filed by the assessee/respondent. The order so passed was carried in appeal by the revenue before the Tribunal. In this appeal, the Tribunal has passed an order in favour of the revenue and against the assessee/respondent. 9. The assessee/respondent, for the reasons best known, had filed a Writ Petition under Articles 226 and 227 of the Constitution of India. As we have earlier noticed, though the le....
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....d : "11 The Act provides for a complete machinery to challenge an order of assessment, and the impugned orders of assessment can only be challenged by the mode prescribed by the Act and not by a petition under Article 226 of the Constitution. It is now well recognised that where right or liability is created by a statute which gives a special remedy for enforcing it, the remedy provided by that statute must be availed...." 12. In other words, existence of an adequate alternate remedy is a factor to be considered by the writ court before exercising its writ jurisdiction (See Rashid Ahmed v. Municipal Board, Kairana. 1950 SCR 566). 13. In Whirlpool Corpn. v. Registrar of Trade Marks, (1998) 8 SCC 1, this Court held : ....
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....s with the appeals to the High Court. Under this provision, an appeal shall lie to the High Court from order passed in an appeal by the Appellate Tribunal on or after first day of July, 2003 if the order of the Tribunal does not relate, among other things, to the determination of any question having relation to rate of duty or to value of goods. 17. Having said so, we have gone through the orders passed by the Tribunal. The only determination made by the Tribunal is with regard to the assessable value of the commodity in question by excluding the freight/transportation charges and the insurance charges from the assessable value of the commodity in question. Since what was done by the Tribunal is the determination of the assessable v....