https://www.taxtmi.com/caselaws?id=308389 The court allowed the restoration application due to a 20-day delay, restoring the appeal to the court's file. The challenge against the order-in-original was dismissed, emphasizing the importance of pursuing the alternative appellate remedy before the Commissioner of Central Excise, Kolkata. The court highlighted the need to exhaust the available appellate remedy rather than seeking relief through a writ petition. The appellant was granted 60 days to file an appeal before the first appellate authority. The appeal was disposed of with no order as to costs, instructing parties to receive a certified copy of the order promptly. en-us Tue, 30 Aug 2022 00:00:00 +0530 Wed, 21 Jun 2023 20:35:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308389 The court allowed the restoration application due to a 20-day delay, restoring the appeal to the court's file. The challenge against the order-in-original was dismissed, emphasizing the importance of pursuing the alternative appellate remedy before the Commissioner of Central Excise, Kolkata. The court highlighted the need to exhaust the available appellate remedy rather than seeking relief through a writ petition. The appellant was granted 60 days to file an appeal before the first appellate authority. The appeal was disposed of with no order as to costs, instructing parties to receive a certified copy of the order promptly. Case-Laws Service Tax Tue, 30 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308389