The Calcutta High Court has dismissed the writ petition of G P Goenka-controlled Duncans Industries, challenging the order of the assistant commissioner of central excise, Khardah division, on New Tobacco Company.
Dismissing the petition, justice V K Gupta yesterday granted liberty to Duncans Industries to take up the issue in an appropriate forum.
In its petition, Duncans Industries had sought stay of operation of the December 3 order. S K Kapoor, counsel for Duncans, argued that the assessment of central excise is wrong as it is much higher than that of the actual price of the cigarettes. The order of the assistant commissioner is a total misapplication of mind and against the principle of natural justice, Kapoor said
Counsels for the central excise authority, opposed the petition, arguing that it bypasses the provision of appeal against the commissioners order. It was contended that the petitioner should move the appellate forum after the order passed by the assistant commissioner.
The appellate forum has the jurisdiction to adjudicate the issue and not the high court, the excise counsel said.
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