Commissioner vs M/S. Vedanta Limited
2023 Latest Caselaw 3577 Ori

                 IN THE HIGH COURT OF ORISSA AT CUTTACK
                             W.P.(C) No. 9600 of 2023

Commissioner, Central Excise,       .....                                      Petitioner
Customs and Service Tax,
Rourkela
                                                Mr. R. Chimanka, Sr. Standing Counsel
                                    Vs.

M/s. Vedanta Limited                .....                                 Opposite Party

            CORAM:
                   DR. JUSTICE B.R. SARANGI
                   MR. JUSTICE M.S.RAMAN

                                             ORDER

17.04.2023

Order No. This matter is taken up through hybrid mode.

2. In compliance to the order of this Court dated 05.04.2023, Mr. R. Chimanka, learned Senior Standing Counsel for Central Excise and Customs produced the detailed study report on Revision Application prepared by IRS (C&CE) Probationers-65th batch National Academy of Customs, Excise and Narcotics (NACEN), Faridabad, wherein it has been stated that the Customs Act, 1962/ Central Excise Act, 1944 does not specify any appellate authority against the orders passed by the Revision Authority. So far as the Central Government is concerned, its orders are final and so the only option is writ in the High Court.

3. It is further contended that similar question had come up before this Court in W.P.(C) No. 19814 of 2010 which was disposed of vide judgment dated 16.03.2023 wherein it has been held that that the writ petition is maintainable against the order passed under Section 33 EE of the Central Excise Act, 1944.

4. In view of the above, the query made by this Court is answered accordingly. The documents so produced in Court today be kept on record.

5. With regard to merits of the case, Mr. R. Chimanka, learned Senior Standing Counsel for Central Excise and Customs contended that some time may be granted to get himself ready in this matter.

6. In view of the above, call this matter after two weeks.

(DR. B.R. SARANGI) JUDGE

Arun (M.S. RAMAN) JUDGE