Jharkhand High Court
Bhanu Pratap Singh vs Finance on 19 February, 2015
Author: D.N. Patel
Bench: D. N. Patel, Pramath Patnaik
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P. (T) No. 6918 of 2013
M/s. Y.K. Enterprises, Bokaro ... ... ... ... Petitioner
With
W.P. (T) No. 6919 of 2013
Dilip Kumar Mandal, Bokaro ... ... ... ... Petitioner
With
W.P. (T) No. 6923 of 2013
M/s. Puja Enterprises, Bokaro ... ... ... ... Petitioner
With
W.P. (T) No. 6935 of 2013
Rajeev Ranjan Srivastava, Bokaro ... ... ... ... Petitioner
With
W.P. (T) No. 7624 of 2013
Bhanu Pratap Singh, Bokaro ... ... ... ... Petitioner
Versus
The Union of India and others ... ... Respondents in all cases
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CORAM: HON'BLE MR. JUSTICE D. N. PATEL
HON'BLE MR. JUSTICE PRAMATH PATNAIK
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For the Petitioners: M/s. Rajeev Kumar, Vijay Ranjan Sinha
For the Respondents: M/s. Binod Poddar, T. Kabiraj, Ratnesh Kumar,
Deepak Roshan, Amit Kumar,
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08/Dated: 19th of February, 2015
Per D.N. Patel, J
1) These writ petitions have been preferred by the petitioners challenging the show cause notice issued by the respondents- Central Excise & Service Tax authorities which has been annexed as Annexure 1 to the memo of these writ petitions. Annexure 1/A is also under challenge in all these writ petitions.
2) Before the learned counsel for the petitioners argues out in detail about the facts that the petitioners in all these writ petitions are supervising the labourers whose list has been supplied by the Damodar Valley Corporation, it is submitted by the counsel appearing for the respondents- Union of India that the show cause notices, which are under challenged in all these writ petitions, have already been adjudicated upon by the Additional Commissioner of the Central Excise, Ranchi and the orders passed by the Central -2- Excise authorities is appellable under Section 35 of the Central Excise Act, 1944 before the Commissioner (Appeals) to be read with Section 83 of the Finance Act 1994.
3) Thus, it appears that there is an efficacious alternative remedy available to the writ petitioners. Moreover, the show cause notices, under challenge, have already been adjudicated upon. In view of all these facts, we are not inclined to issue any writ of mandamus upon the respondents-authorities. Now, the petitioners of these writ petitions can avail the efficacious alternative remedy under the Act. Hence, without entering into merit of the case, these writ petitions are hereby dismissed.
(D. N. Patel, J)
Manoj/ (Pramath Patnaik, J)