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<h1>Petitioner allowed to withdraw petition with liberty to appeal</h1> The High Court Delhi allowed the petitioner to withdraw the petition with liberty to appeal to CESTAT, influenced by a previous ruling quashing a Show ... Petitioner is permitted to withdraw this petition with liberty to avail the statutory remedy available to the Petitioner before the CESTAT - question of delay in filing the appeal to be considered. The High Court Delhi allowed the petitioner to withdraw the petition with liberty to appeal to the Customs Excise and Service Tax Appellate Tribunal (CESTAT). The decision was influenced by a previous ruling quashing a Show Cause Notice for other co-noticees.