IN THE HIGH COURT OF JUDICATURE AT HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR WRIT PETITION No. 18630 of 2014 Date: 08.07.2014 Between:
The Sirpur Paper Mills Limited, Hyderabad.
… Petitioner And Commissioner of Customs Central Excise & Service Tax (Appeals-I & III), Hyderabad & another.
… Respondents This Court made the following:
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR
WRIT PETITION No. 18630 of 2014
ORDER: (Per the Hon’ble The Chief Justice Sri Kalyan Jyoti Sengupta) The impugned order dated 06.01.2014 passed by the Commissioner of Customs Central Excise and Service Tax (Appeals I & III), 1st respondent, in Appeal No.1/2014(H-I) CE is appealable under the statute.
However, the learned counsel for the petitioner would contend that this Court was pleased to admit the writ petition filed against similar order. We think that admission of the writ petition when alternative remedy is available is a matter of discretion and if any order has been passed it cannot be a precedent for entertaining this writ petition as it is not shown that on identical fact and law such order of admission was passed. According to us, statutory remedy should not be overlooked so easily. Therefore, we dismiss the writ petition on that ground alone. All points are kept open to agitate before the appropriate forum, if so advised.
Miscellaneous petitions, if any, pending in this writ petition shall stand dismissed. No order as to costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J Date: 08.07.2014 ES