2013 (4) TMI 278

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....p by: Mr. R Bharadwaj with Mr. K K Maiti, Advs. JUDGMENT Per: Indra Banerjee: In this writ petition the petitioner has challenged an order No.A-156-157/Kol/2012 dated 21st March, 2012, the operative part whereof is set out herein below:     "4. We have carefully considered the submissions and perused the records. We find that the Department itself is questioning the lega....

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....re & Others vide Order No.A-61-70/KOL/2012 dated 08.02.2012, on similar facts, remanded the case to the lower Adjudicating Authority for deciding it afresh. Therefore, the case is remanded to the Adjudicating Authority for deciding the matter afresh. It is made clear that all the issues are kept open and both sides are at liberty to produce documents in their support. Needless to say that an oppor....

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.... 35G. Appeal to High Court. - (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the 1st day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment), if the High Court is satisfied that the c....

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.... had been preferred by the department, is ex facie violative of principles of natural justice and/or fair play in action. The existence of an alternative remedy is not an absolute bar to entertaining a writ petition. It is true that the Courts usually refrain from entertaining a writ petition where there is an equally efficacious alternative remedy. It is reiterated that in this case, there is ....