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    <title>2015 (10) TMI 2724 - CESTAT CHENNAI</title>
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    <description>A party cannot pursue parallel remedies before different forums in respect of the same cause of action. Where the appellant had already filed a Civil Miscellaneous Appeal before the High Court while the matter was also pending before the Tribunal, the concurrent pursuit of both proceedings was treated as untenable under the doctrine against parallel proceedings and election of forum. The Tribunal held that simultaneous invocation of the High Court and the appellate forum was not maintainable and dismissed both appeals on that basis.</description>
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      <description>A party cannot pursue parallel remedies before different forums in respect of the same cause of action. Where the appellant had already filed a Civil Miscellaneous Appeal before the High Court while the matter was also pending before the Tribunal, the concurrent pursuit of both proceedings was treated as untenable under the doctrine against parallel proceedings and election of forum. The Tribunal held that simultaneous invocation of the High Court and the appellate forum was not maintainable and dismissed both appeals on that basis.</description>
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