M/S S.N. Lamba vs. Principal Commissioner, Central Tax, Central Excise And Customs
Facts
The petitioner, M/s S.N. Lamba, filed a writ petition before the High Court of Chhattisgarh challenging an order passed by the Principal Commissioner, Central Excise, Raipur. The respondents, represented by various GST and Central Excise authorities, submitted that the order passed under Section 33 of the Central Excise Act was appealable under Section 35B of the Central Excise Act. The petitioner, upon this submission, sought permission to withdraw the writ petition to avail the statutory remedy of appeal. The Court granted this permission.
Held
The Court did not decide the substantive issues of the case. Instead, it accepted the submission made by the respondents regarding the availability of an alternative statutory remedy. The Court held that the order passed by the Principal Commissioner, Central Excise, Raipur under Section 33 of the Central Excise Act is indeed appellable under Section 35B of the Central Excise Act. Consequently, the petitioner was granted permission to withdraw the writ petition. The petitioner was also granted liberty to prefer an appeal before the Tribunal, as provided under Section 35B of the Central Excise Act, if advised. No other issue was decided, and no operative directions beyond permitting withdrawal and liberty to appeal were issued.
Key Issues
1. Whether the order passed by the Principal Commissioner, Central Excise, Raipur under Section 33 of the Central Excise Act is appealable under Section 35B of the Central Excise Act? Petitioner's Argument: The petitioner did not explicitly argue on this point. However, by seeking to withdraw the petition to avail the statutory remedy, the petitioner implicitly acknowledged the appealability of the order. Respondents' Argument: The respondents argued that the order passed by the Principal Commissioner, Central Excise, Raipur in a proceeding under Section 33 of the Central Excise Act is appellable according to the provisions of Section 35B of the Central Excise Act.
Sections Cited
Section 33, Section 35B
AI-generated summary — verify with the full judgment below
1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPT No. 239 of 2023 • M/s S.N. Lamba House No. 421, Ward No. 8, Tulsi Margh, Korba, District Korba (C.G.) Through Partner S.N. Lamba, S/o Late Shri S. Lamba, Aged About 69 Years, R/o House No. 421, Ward No. 8, Tulsi Margh, Korba, District Korba (C.G.) ---- Petitioner Versus
Principal Commissioner, Central Tax, Central Excise And Customs, Central GST Building, Dhamtari Road, Tikrapara, Raipur (C.G.)
Chief Commissioner, Central GST and Central Excise, Bhopal Zonal Unit, Bhopal (M.P.)
The Assistant Director, DGGSTI, Regional Unit, Central Excise Building, Tikrapara, Raipur (C.G.)
Deputy/Assistant Commissioner, Central GST and Central Excise Division, Korba (C.G.)
The Superintendent, Central GST and Central Excise Range - IV, Division Korba (C.G.) ---- Respondents (Cause-title taken from Case Information System) For Petitioner : - Mr. Ashutosh Shukla, Advocate. For Respondents :- Mr. Maneesh Sharma, Advocate. Hon'ble Shri Justice Rakesh Mohan Pandey Order on Board 17.10.2023
Learned counsel for the respondents would submit that order passed by the Principal Commissioner, Central Excise, Raipur in proceeding under S
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