IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.5139 of 2009 PATNA GOLF CLUB, A COMPANY LIMITED BY GUARANTEE WITHIN THE MEANING OF SECTION 25 OF THE COMPANIES ACT, 1956, HAVING ITS REGISTERED OFFICE AT BAILEY ROAD, P.S. – SHASTRI NAGAR IN THE TOWN AND DISTRICT OF PATNA THROUGH ITS SECRETARY MANIK VEDSEN, SON OF LATE RAJESHWAR PRASAD SINHA, R/O 3-SHANTI NIKETAN, EAST BORING CANAL ROAD, P.S. – BUDDHA COLONY, DISTRICT – PATNA ………………………….. PETITIONER Versus 1. THE UNION OF INDIA THROUGH THE COMMISSIONER, CENTRAL EXCISE AND SERVICE RAX, PATNA, 2. THE SUPERINTENDENT (A.E.), CENTRAL EXCISE & SERVICE TAX HEADQUARTERS, THE ASSISTANT COMMISSIONER (A.E.), CENTRAL EXCISE & SERVICE TAX HQ., AND 3. THE COMMISSIONER, CENTRAL EXCISWE & SERVICE, CENTRAL EXCISE & SERVICE TAX, ALL HAVING THEIR OFFICES ON THIRD FLOOR CENTRAL REVENUE BUILDING (ANNEXE) B.C. PATEL MARG, PATNA …….. ……………………………………………..RESPONDENTS. ----------- For the Petitioner:-Mr. K.D. Chatterji and Mr. Chakradhari Sharan Singh, Advocates. For the Respondents:- Mrs. Archana Meenakshee and Mrs. Archana Sinha, Advocates. ------------- 4. 12.03.2010. The petitioner has called in question the notice issued by the adjudicating authority, the Assistant Commissioner of Central Excise, initiating an action under the Finance Act, 1994 to put him under the net of registration and assessment. The assessee has filed the show cause and order 2 has been passed by the adjudicating authority. Be it noted, it was contended before the adjudicating authority that he had no jurisdiction as the controversy was not covered under the provisions of the Finance Act, 1994 regard being had status of the assessee, but the said plea did not find favour with the authority. The present order, as we perceive in the light of Section 85 of the Finance Act, 1994 would be appealable to the Commissioner of Central Excise. In view of the aforesaid, liberty is granted to the petitioner to prefer an appeal within a period of four weeks. The appellate authority shall advert to the lis in question on merits and not throw it overboard on the ground of limitation. Be it noted, when we say that authority would deal with the merits of the appeal that would also include decision on adjudicatory as well as jurisdictional facts. The writ petition is accordingly disposed of. Dilip ( Dipak Misra, C.J. ) ( Mihir Kumar Jha, J. )