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    <title>2018 (4) TMI 239 - MADRAS HIGH COURT</title>
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    <description>The Court dismissed the writ petitions challenging the second show cause notice, citing the availability of an alternative remedy before the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT). Emphasizing the need to exhaust statutory remedies first, the Court held that parallel proceedings cannot challenge the same order-in-original. The appellants were directed to pursue relief before CESTAT, Madras, and the writ appeals were dismissed, granting liberty for a joint hearing before the Tribunal.</description>
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      <description>The Court dismissed the writ petitions challenging the second show cause notice, citing the availability of an alternative remedy before the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT). Emphasizing the need to exhaust statutory remedies first, the Court held that parallel proceedings cannot challenge the same order-in-original. The appellants were directed to pursue relief before CESTAT, Madras, and the writ appeals were dismissed, granting liberty for a joint hearing before the Tribunal.</description>
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