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    <title>2021 (4) TMI 693 - GUJARAT HIGH COURT</title>
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    <description>The High Court directed the parties to approach CESTAT for adjudication, emphasizing the importance of following statutory appeal procedures. The Court ordered the petitioners to deposit a specified amount within a week and file an appeal within four weeks. The petition was disposed of, allowing all issues to be raised before CESTAT for comprehensive adjudication in accordance with the law. The Court clarified that its order should not be considered a precedent, ensuring the petitioners&#039; right to seek redressal through the statutory appeal process despite the disposal of the petition.</description>
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      <description>The High Court directed the parties to approach CESTAT for adjudication, emphasizing the importance of following statutory appeal procedures. The Court ordered the petitioners to deposit a specified amount within a week and file an appeal within four weeks. The petition was disposed of, allowing all issues to be raised before CESTAT for comprehensive adjudication in accordance with the law. The Court clarified that its order should not be considered a precedent, ensuring the petitioners&#039; right to seek redressal through the statutory appeal process despite the disposal of the petition.</description>
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