2013 (12) TMI 225

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....lson, Additional Solicitor General of India, that the impugned order is an appealable one, if one reads Sec.35G of the Central Excise Act, 1944 (for brevity the Act) which has been adopted in the present statute for providing a mechanism for resolution of disputes between the assessee and the Revenue. He has drawn our attention to the aforesaid section, which is set out hereunder: 35G. Appeal to High Court.-(1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the 1st day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for the purposes of assessment), if the....

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....Court umpteen number of times and no one can dispute that power is always there. It is also settled that the High Court in case of breach of fundamental right of a private individual, constitutional right of private individual of public importance, violation of principles of natural justice and action taken without having any jurisdiction or total failure of exercise of jurisdiction entertains writ petition overlooking alternative remedy. Applying the said tests we have gone through the entire judgment and order which is impugned before us, we find the impugned order does not suffer from any of the defects as above. Here the question is whether Section 35G of the said Act affords alternative remedy or not. While reading carefully the lan....

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....M/s. Ellan Industries, Coimbatore, in W.P. No.24615 of 2012 and Batch, decided on 30.10.2013. We quote relevant paragraph No.39 of the said decision: " We do not agree with the above contentions. We have already discussed in detail about the scope and ambit of section 35G and 130 of the respective Acts. We have also found that sub-section (2) of Section 35G and 130 of respective Acts enlarged the scope of appeal before the High Court with a specific intention of providing appeal against any order passed by the Appellate Tribunal. Whether the phrase "any order passed by the Appellate Tribunal" would include even an interim order is the question, which, the petitioner seeks this Court to answer in negative." It is further held in paragr....