2016 (10) TMI 265

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....as, Adv. Mr. C.S. Das, Adv. for the petitioner Mr. B.P. Banerjee, Adv. Mr. Somnath Ganguli, Adv. for the respondent ORDER The Court : The petitioner has assailed an order passed by Customs, Excise and Service Tax Appellate Tribunal dated March 15, 2012. Learned Senior Advocate for the petitioner has submitted that, the customs authorities were required to issue a notice under Section 2....

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....tion that a writ of certiorari can be issued where there is an error, irregularity or illegality touching the jurisdiction or procedure committed by an inferior Court or tribunal of first instance and that existence of alternative remedy is no bar to the invocation of the provisions of Article 226 of the Constitution of India. Learned Counsel for the customs authorities has submitted that, the ....

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....s not made known to the petitioner. Section 28 of the Act of 1962 requires a notice to be issued when any duty has not been levied or has been short-levied or erroneously refunded or any interest payable has not been paid, part paid or erroneously refunded. The alleged non-issuance of such notice under Section 28 itself does not vitiate the entire proceedings. It cannot be said that the assessi....