2009 (11) TMI 643

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....lant. Shri E. Vijay Anand, Counsel, for the Respondent. [Judgment per : H.L. Gokhale, C.J.]. - Heard Mr. R. Venkataraman, learned Senior Counsel for Mrs. Lakshmi Sriram, learned counsel appearing for the appellant and Mr. E. Vijay Anand, learned counsel appearing for the respondents. 2. The appeal arises against the order dated 4-3-2005, passed by the Customs Excise and Service Ta....

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....emedy of statutory appeal is available to the appellant under Section 130 of the Customs Act. Being aggrieved by that, this appeal has been filed. 4. Mr. R. Venkataraman, learned senior counsel appearing for the appellant submits that the decision with reference to the inclusion of charges into the assessable value has already been decided by the Supreme Court in the above referred to judg....

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....will not be normally entertained whenever an alternative remedy is available. Again there is no dispute with the submission nor with the preposition as accepted by the learned Single Judge. 7. However, in the facts of the present case, where three members of the Tribunal had differed with each other, learned single Judge could have exercised the discretion and allowed the write petition. I....