High Court directs Assessee to Tribunal for appeal, stresses adherence to procedures, grants limited filing period.

The High Court upheld the single Judge's decision directing the Assessee to pursue remedy before the Tribunal instead of approaching the High Court directly. Emphasizing adherence to normal appellate procedures, the Court granted a limited four-week period for the Assessee to file an appeal before the Tribunal without objections on limitation, stressing the Tribunal's role as the final fact-finding body. The judgment highlighted the significance of following prescribed procedures for effective dispute resolution and closed the case without costs, promoting expeditious resolution in light of the matter's relevance to 2004.

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Issues:
1. Opportunity for cross-examination not granted by the learned single Judge.
2. Appellant's approach to the High Court instead of the Tribunal for remedy.
3. Examination of merits of contentions regarding cross-examination necessity.
4. Justification for relegating the appellant back to the alternative remedy.
5. Granting a limited relief for filing an appeal before the Tribunal.

Analysis:
The appeals were filed by the Assessee against an order of the learned single Judge challenging the order passed by the Commissioner of Central Excise. The main contention was the lack of opportunity to cross-examine 50 witnesses during assessment proceedings. The single Judge directed the Assessee to seek remedy before the Tribunal, granting a three-month period for the same. However, the Assessee approached the High Court through intra court appeals instead of the Tribunal.

The learned counsel for the Assessee reiterated the need for cross-examination, while the Revenue's counsel argued that sufficient opportunities were provided, and the Assessee caused delays by repeatedly seeking more opportunities. The High Court opined that the single Judge rightly directed the Assessee to pursue the alternative remedy before the Tribunal. The Court emphasized the importance of following the normal procedure of appellate forums and not bypassing them, even in cases of alleged breach of natural justice.

The High Court highlighted that the Tribunal, as the final fact-finding body, should examine all aspects, including the necessity of cross-examination. The Court granted a limited relief of four weeks for the Assessee to file an appeal before the Tribunal, requesting the Tribunal to consider the appeal without objections regarding the limitation period, subject to fulfilling other conditions for filing the appeal. The Court emphasized expeditious resolution of the matter, considering its relevance to the year 2004.

In conclusion, the writ appeals were disposed of without any costs, and connected miscellaneous petitions were closed. The judgment underscored the importance of following the prescribed appellate procedures and seeking remedies through the appropriate forums, such as the Tribunal, for effective resolution of legal disputes.

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