Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 2ND DAY OF FEBRUARY 2024 / 13TH MAGHA, 1945 WP(C) NO. 4078 OF 2024 PETITIONER/S:
PRISM JOHNSON LIMITED, (RMC (INDIA) DIVISION) AGED 30 YEARS KINFRA INTERNATIONAL APPAREL PARK LTD., THUMBA, ST.
XAVIOURS COLLEGE P.O., THIRUVANANTHAPURAM- REPRESENTED BY ASHIQUE ALI M.I, AUTHORIZED SIGNATORY, PIN - 695586 BY ADVS.
P.S.SOMAN T.RADHAMONY RESPONDENT/S:
1 ASSISTANT COMMISSIONER CENTRAL GST & CENTRAL EXCISE THIRUVANANTHAPURAM NORTH DIVISION, PB NO. 13, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM-, PIN - 695001 2 ASSISTANT COMMISSIONER, AUDIT CIRCLE CENTRAL TAX& CENTRAL EXCISE, 5TH FLOOR, GST BHAVAN, PRESS CLUB ROAD, STATUE, THIRUVANANTHAPURAM-, PIN - 695001 3 UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-, PIN - 110001 OTHER PRESENT:
SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)No.4078 of 2024 2 JUDGMENT Dated this the 2nd day of February, 2024 The petitioner is an assessee under the provisions of the Central Excise Act, 1944. The petitioner has approached this Court against the assessment order in Ext.P4. There is a statutory remedy of appeal under the provisions of Section 35 the Central Excise Act before the Commissioner of Central Excise (Appeals). The petitioner may take recourse to the statutory remedy of appeal available to him, if he is so advised. However, there is no jurisdictional error which requires this Court to entertain by this Court under Article 227 of the Constitution of India. Therefore, the writ petition is hereby dismissed.
Sd/- DINESH KUMAR SINGH AP JUDGE
WP(C)No.4078 of 2024 3 APPENDIX OF WP(C) 4078/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE CERTIFICATE OF REGISTRATION ISSUED BY THE REGISTRAR OF COMPANIES,TELANGANA DATED 18-04-2018 Exhibit P2 TRUE COPY OF THE SHOW CAUSE NOTICE NO.
15/2022-23/CE-AC (AUDIT) DATED 05-05-2022 ISSUED BY THE 2NDRESPONDENT Exhibit P3 : TRUE COPY OF THE REPLY TO THE SHOW CAUSE NOTICE FILED BY THE PETITIONER DATED 20- 06-2022 Exhibit P4 TRUE COPY OF THE ORDER-IN-ORIGINAL NO.09/CE(AC)/DIV/2023-24 DATED 30-06-2023 PASSED BY THE 2ND RESPONDENT AND ISSUED ON 29-11-2023 Exhibit P5 TRUE COPY OF THE JUDGMENT INCIVIL APPEAL NO.6033 OF 2009 DATED 04-07-2023 OF THE APEX COURT