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    <title>2021 (8) TMI 831 - MADRAS HIGH COURT</title>
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    <description>The Court held that the writ petition challenging an Order-in-Appeal was not maintainable as the respondent bypassed the statutory appellate remedy by not filing an appeal before the Tribunal within the prescribed time. The Court upheld the denial of cross-examination of witnesses, finding it unnecessary and a delay tactic. It emphasized the efficacy of the Tribunal as an alternate remedy and set aside the writ petition&#039;s order, allowing the respondent to appeal to the Tribunal on other grounds within an extended limitation period.</description>
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      <description>The Court held that the writ petition challenging an Order-in-Appeal was not maintainable as the respondent bypassed the statutory appellate remedy by not filing an appeal before the Tribunal within the prescribed time. The Court upheld the denial of cross-examination of witnesses, finding it unnecessary and a delay tactic. It emphasized the efficacy of the Tribunal as an alternate remedy and set aside the writ petition&#039;s order, allowing the respondent to appeal to the Tribunal on other grounds within an extended limitation period.</description>
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      <pubDate>Tue, 17 Aug 2021 00:00:00 +0530</pubDate>
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