2009 (9) TMI 567

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....nsel for the petitioners. 2. By this petition, the petitioners challenge the order dated 25-8-2009 by which the order of provisional assessment was passed by the Commissioner, Customs and Excise. According to Mr. Deo, learned counsel for the petitioners by the impugned order the petitioners have been called upon to deposit 50% of the differential value i.e. Rs. 1,25,21,129/- which is contrary t....

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....62 and, therefore, the petition ought not to be entertained. Learned counsel relies upon the Judgment of the Madras High Court in the case of Nivaram Pharma Pvt. Ltd. v. CEGAT, Madras [2006 (205) E.L.T. 9 (Mad.) = 2008 (12) S.T.R. 98 (Mad.)] in which Madras High Court has held that in the tax matter there should be no short circuiting of statutory remedies of appeal, revision etc. and when there i....