2013 (10) TMI 954

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....Nishant Mishra For the Respondent : A. S. G. I.,B. K. Raghuvanshi, Manish Tripathi ORDER 1. We have heard Shri R.P. Agarwal assisted by Shri Nishant Mishra, learned counsels appearing for the petitioner. Shri B.K.S. Raghuvanshi appears for the Central Excise department. 2. This writ petition has been filed against the Order-in-Original dated 21.6.2013, by which the Commissioner of Cent....

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....at filing of appeal will be an empty formality and will not be an efficacious alternative remedy. Para-4 of the writ petition is quoted as below:- "4. That it is submitted that though the petitioner has a statutory remedy to challenge the impugned order in appeal before the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as the 'CESTAT') but in the present case, no s....

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....d. For availing exemption from custom and excise duty on goods imported and indigenously procured for approved project PIA Certificates signed by the PIA and countersigned by the Line Ministry (i.e. Respondent No.3) are required to be submitted to the Customs Authorities. The above WP has been entertained and this Hon'ble Court has called the counter affidavit from the respondents. The WP is still....

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.... the Respondent No.1, 2 & 3 if the WP is entertained by this Hon'ble Court. In view of the above facts, the petitioner may not be relegated to the alternative remedy of appeal to CESTAT and the Hon'ble Court may graciously be pleased to entertain the present WP and connect it with earlier WP No.1055 of 2012. Full facts of the case are stated in the subsequent paragraphs of this writ petition....