2021 (11) TMI 118

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....counsel For the Respondents : Shri Praveen Surange, learned counsel ORDER Petitioner, Dindayal Industries Ltd., is before this Court taking exception to the impugned order dated 29.11.2018 passed by the Assistant Commissioner, Division No.1, Gwalior, in exercise of the powers under Section 11-A of the Central Excise Act confirming the central excise duty amounting to Rs. 35,07,936/-. U....

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....ssed in the remission application dated 23.9.2021 has also been put to challenge. As such, the petitioner has joined different cause of actions independent of each other viz, the order dated 29.11.2018 and the order disallowing the remission application dated 23.9.2021. An application vide I.A.No.13724/2021 has been filed by the respondents/department on notice seeking dismissal of the writ pet....

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....da & Ors. v. M/s Glaxo Smith Kline Consumer Health Care Limited) decided on 6.5.2020. Hon'ble Supreme Court while allowing the appeal and setting aside the judgment of Telangana High Court held that though the High Courts have wide powers, it cannot issue a writ which is inconsistent with the legislative intent of the concerned Statute and in utter disregard of the period of limitation. Beside....

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....ng statutory remedy available under the Act against the impugned two actions within the prescribed period of limitation. That apart, the petitioner has made a vain attempt to club the impugned order dated 29.11.2018 passed under Section 11-A of the Central Excise Act and the order dated 23.9.2021 rejecting the application for remission of excise duty though both the orders besides being appealable....