2018 (8) TMI 1930

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....-17/BEL, dated 7th October, 2016 of Commissioner of Central Excise, Belapur. Learned Counsel for applicant informs us that they had initially proceeded to seek writ remedy from the Hon'ble High Court of Bombay on various grounds and that, upon the matter being heard, they sought to withdraw their petition while seeking liberty to avail of the normal appellate remedies. It is contended that the Hon'ble High Court did permit the withdrawal while granting this liberty. On a cursory perusal of the order of the Hon'ble High Court, this appears to be so which inclines us to allow the application. It is further contended by Learned Counsel that the writ jurisdiction had been invoked before expiry of the time limit prescribed for filing appeal and,....

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.... the said law, arising in view of the decision of the Hon'ble Supreme Court in M.P. Steel Corporation v. Commissioner of Central Excise [2015 (319) E.L.T. 373 (S.C.)] that drew a clear distinction among Courts, quasi-judicial bodies and Tribunals. In doing so, specific attention was drawn to extracts of certain judgments reproduced in this decision of Hon'ble Supreme Court and to the decision of the Hon'ble High Court of Calcutta in Sova Solar Ltd. v. Commissioner of Customs, Central Excise & Service Tax, Durgapur [2016 (340) E.L.T. 133 (Cal.)] on the propriety of entertaining writ petition against an order of adjudication despite the existence of remedies prescribed in the statute. 4. We find the apprehension expressed by Lea....