Karnataka HC dismisses writ petition, directs petitioner to exhaust statutory appeal remedy under Section 35B Central Excise Act first Karnataka HC dismissed the writ petition challenging the Commissioner of Customs, Appeals' order dated 17.06.2011. The Court held that petitioner must ...
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Karnataka HC dismisses writ petition, directs petitioner to exhaust statutory appeal remedy under Section 35B Central Excise Act first
Karnataka HC dismissed the writ petition challenging the Commissioner of Customs, Appeals' order dated 17.06.2011. The Court held that petitioner must exhaust the statutory remedy of appeal available under Section 35B of the Central Excise Act, 1944 before approaching the HC. Relying on SC precedent in United Bank of India v. Satyawati Tondon, the Court declined to entertain the writ petition and granted liberty to petitioner to pursue the statutory appeal remedy. The petition was dismissed with directions to exhaust alternative remedies.
The Karnataka High Court, through H.G. Ramesh, J., dismissed the writ petition challenging the order dated 17.06.2011 passed by the Commissioner of Customs, Appeals. The Court noted that an appeal lies against the order under Section 35B of the Central Excise Act, 1944, and relying on the Supreme Court precedent in United Bank of India v. Satyawati Tondon [AIR 2010 SC 3413], held that the petitioner must exhaust the statutory remedy of appeal. The Court stated: "I decline to entertain this writ petition with liberty to the petitioner to avail of the statutory remedy of appeal in accordance with law." The petition was dismissed accordingly.
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