Shiv Ranjan Kumar @ Gopal Jee vs. The Union Of INDIA
Held
The Court held that since a statutory provision for appeal exists and the petitioner was challenging the factual findings of the authority, it would be appropriate for the petitioner to pursue the appellate remedy. The Court noted that the order itself provided for an appeal to the Appellate Tribunal. The Court directed that if the petitioner files an appeal within three weeks, the Appellate Authority shall consider the pendency of the writ petition before this Court when dealing with the issue of limitation and decide the appeal on its merits. The Court did not decide on the merits of the petitioner's grounds or the revenue's contentions regarding the demand, confiscation, or penalties.
Facts
The petitioner, Shiv Ranjan Kumar @ Gopal Jee, challenged an order dated December 26, 2018, issued by the Commissioner, Central GST and Central Excise, Patna. The order directed the confiscation of finished goods, including Pan Pasand Pan Masala, loose Pan Masala, tobacco/Zarda, and packing materials, valued at Rs. 1,64,342. It also ordered the confiscation of two FFS machines valued at Rs. 5,00,000, used for manufacturing the goods. Furthermore, the order confirmed a demand of Central Excise duty amounting to Rs. 9.40 Crores, along with interest, and imposed penalties of Rs. 9.40 Crores each on noticee no. 1 (presumably the petitioner) and noticee no. 2, and smaller penalties on two other individuals. The petitioner raised various grounds, including perverse findings.
Key Issues
1. Whether the petitioner, aggrieved by the order of the Commissioner, Central GST and Central Excise, Patna, should pursue the statutory remedy of appeal before the Appellate Tribunal, as provided in the order itself, rather than filing a writ petition before this Court. Petitioner's Contention: The petitioner argued various grounds, including that the findings of the authority were perverse. (Specific arguments beyond this general statement are not recorded in the judgment). Revenue's Contention: The Union of India contended that a statutory provision for appeal exists, and the order clearly mentions the petitioner's right to appeal before the Appellate Tribunal within three months, subject to depositing 7.5% of the demand raised.
Sections Cited
Rule 17(1) of the Pan Masala packing machines (Capacity determination and Collection of Duty) Rules, 2008, Rule 25 of the Central Excise Rules, 2002, Rule 18 of the Pan Masala Packing Machines (Capacity determination and Collection of Duty) Rules, 2008, proviso to Section 11A of the Central Excise Act, Rule 17(2) of the Pan Masala Packing Machines (Capacity determination and Collection of Duty) Rules, 2008, Section 11 AA of the Central Excise Act, 1944, Rule 27 of the Central Excise Rules, 2002, Section 11 AC of the Central Excise Act, 1944
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.14310 of 2019 ====================================================== Shiv Ranjan Kumar @ Gopal Jee, aged about 41 years, Gender-Male, Son of Late Vidyadhar Prasad Singh, Resident of 91-C, Village- Goswari, P.S.- Bakhtiyarpur, District- Patna. ... ... Petitioner/s Versus
The Union of India.
The Commissioner, Central GST (Goods and Service Tax) and Central Excise, Patna- 1. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Sandeep Kumar, Adv. Mr.Vinay Ranjan, Adv. For the Respondent/s : Mr. S. D. Sanjay, Sr. Adv. Mr. Alok Kumar Agrawal, Adv. ====================================================== CORAM: HONOURABLE MR. JUSTICE SHIVAJI PANDEY and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE SHIVAJI PANDEY) Date : 19-08-2019 Heard learned counsel for the petitioner and counsel for the Union of India. In this case, the petitioner is challenging the order dated 26.12.2018 issued on 27.12.2018 under the signature of the Commissioner, Central GST and Central Excise, Patna vid
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