M/S. Net Metallics vs. Union Of INDIA And 3 Ors.
Held
The Court did not decide on the merits of the maintainability objection raised by the respondent authorities. Instead, the Court allowed the petitioner's request to withdraw the writ petition. The Court granted liberty to the petitioner to file a revision before the appropriate authority as provided under the statute. The writ petition was accordingly closed. No specific finding was made on whether the revision under Section 35EE was indeed maintainable, as the case was disposed of on the petitioner's withdrawal.
Facts
The petitioner, M/s. Net Metallics, a partnership concern, filed a writ petition before the Gauhati High Court challenging an appellate order dated September 14, 2017. The respondents were the Union of India and various GST and Central Excise authorities, including the Commissioner (Appeals). The petitioner sought relief against the order passed by the Commissioner (Appeals). However, during the proceedings, the respondent authorities raised an objection regarding the maintainability of the writ petition. They contended that a revision under Section 35EE of the Central Excise Act, 1944, was maintainable before the Government of India in the Ministry of Finance against the said appellate order.
Key Issues
1. Whether a revision under Section 35EE of the Central Excise Act, 1944, is maintainable before the Government of India in the Ministry of Finance against an appellate order dated September 14, 2017, thereby rendering the writ petition filed before the High Court not maintainable? Petitioner's contention: The petitioner, through its counsel Mr. S. Chetia, did not argue on the merits of the maintainability objection. Instead, the petitioner preferred to withdraw the writ petition. Revenue's contention: The respondent authorities, represented by Mr. S. C. Keyal, learned ASG, contended that a revision under Section 35EE of the Central Excise Act, 1944, is the appropriate remedy against the appellate order dated September 14, 2017, and therefore, the writ petition is not maintainable.
Sections Cited
Section 35EE
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Page No.# 1/2 GAHC010042722018
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C) 1308/2018 1:M/S. NET METALLICS A PARTNERSHIP CONCERN REP. THROUGH ONE OF ITS PARTNER SRI JUGAL KISHORE MAHANTA AND HAVING ITS OFFICE AND PLACE OF BUSINESS AT INDUSTRIAL GROWTH CENTRE, COLLEGE ROAD, P.O. DULIAJAN-786602 VERSUS 1:UNION OF INDIA AND 3 ORS. REP. BY THE SECRETARY, MINISTRY OF FINANCE, DEPTT. OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI-781006 2:THE COMMISSIONER CENTRAL EXCISE AND SERVICE TAX DIBRUGARH (RE-DESIGNATED AS THE COMMISSIONER GOODS AND SERVICE TAX AND EXCISE DIBRUGARH AFTER IMPLEMENTATION OF GST W.E.F. 01.07.2017) HAVING ITS OFFICE AT MILANNAGAR LANE-F P.O. C.R. BUILDING DIBRUGARH-786003 3:THE ADDL. COMMISSIONER CENTRAL EXCISE AND SERVICE TAS DIBRUGARH (RE-DESIGNATED AS THE ADDL. COMMISSIONER GOODS AND SERVICE TAX AND EXCISE DIBRUGARH AFTER IMPLEMENTATION OF GST W.E.F. 01.07.2017 4:THE COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX AND EXCISE
Page No.# 2/2 GUWAHATI (PRIOR TO 01.07.2017 I.E. BEFORE IMPLEMENTATION OF GST DESIGNATED AS THE COMM
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