Madhya Pradesh High Court
Reliance Jute And Industries Ltd. And ... vs Union Of India (Uoi) And 3 Ors. on 18 November, 1987
Equivalent citations: 1989(19)ECC182
ORDER
1. Heard Shri A.K. Chitale, learned Counsel for the petitioner, on the question of admission.
2. This is a petition under Article 226 of the Constitution of India. The petitioners carry on the business of manufacturing billets, ingots, bars and rods of iron and steel. By notice Annexure-7 issued by the Superintendent, Central Excise, the petitioners were called upon to show cause to the Assistant Collector, Central Excise, why the credit of Rs. 2,44,408.38 P. be not denied to them for the reasons set out in the show-cause notice. The petitioners were also directed to produce all evidence upon which the petitioners intended to rely in support of their defence and they were also informed to indicate whether they desired to be heard in person. Instead of showing any cause to the Assistant Collector, the petitioners have approached this Court under Article 226 of the Constitution.
3. Having heard learned Counsel for the petitioners, we have come to the conclusion that this petition deserves to be dismissed summarily. The grounds, on which the petitioners want to contend that the petitioners could not be held to have taken any wrong credit, as alleged in the show-cause notice, should be urged before the Assistant Collector. When statutory remedies are available to the petitioners under the Central Excises & Salt Act, 1944, there is no justifiable reason why the petitioners should not pursue those remedies. No case has, in our opinion, been made out for entertaining this petition under Article 226 of the Constitution.
4. The petition, therefore, fails and is accordingly summarily dismissed.