2017 (5) TMI 1284

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....er ORDER ( Per : Honourable Ms. Justice Harsha Devani ) 1. This petition is directed against the order Annexure-A to the petition, as being contrary to the provisions of sub-section (4) of section 3-A of the Central Excise Act. 2. Heard Mr. S. S. Iyer, learned advocate for the petitioner, who has placed reliance upon the decision of this court in the case of Alstom India Limited v. Uni....

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....to be valid, cannot stand in the way of the petitioner in maintaining the present writ-application because when a statutory authority acts in excess of its power or jurisdiction under the statute which created it, its action cannot be upheld on the principle of estoppel or acquiescence. At this stage we may profitably refer to the following observations of the Supreme Court in the case of RAMDAS S....

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....s court, reveals that the order impugned in the present petition is the order-in-original No.SRT-II/ADJ-19/Dem/2016-17 dated 28.12.2016. Earlier a writ petition challenging the Orderin- original No. SRT-II/ADJ-19/Dem/2016-17 dated 28.12.2017 passed by the third respondent therein, namely, the Assistant Commissioner of Central Excise, Division-III, Surat-II, being Special Civil Application No.5815 ....

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....ion on the same cause of action filed by other parties, one of whom was a director of the petitioner No.1 Company, has been dismissed by this court on the ground of maintainability as there is an efficacious alternative remedy of appeal available under the statute, this court would not entertain another petition challenging the very same order on different grounds. 5. Insofar as the reliance pl....