2012 (6) TMI 821

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.... The Court: 1. This writ petition is directed against four orders in original passed by the Deputy Commissioner of Customs (Group-IV) followed by a communication being S60(Misc)-07/10A Gr IV dated April 24, 2012 of the Assistant Commissioner of Customs, Appraising Group-IV, Custom Houses, Kolkata, demanding a total sum of Rs. 8,14,660/- along with interest under threat of recovery action und....

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..... P. Khaitan appearing on behalf of the petitioners submitted that the impugned orders in original have been passed without issuing any showcause notice to the petitioners. The orders impugned also do not reveal that any show-cause notice or any other notice had been issued. Prima facie it appears that end use certificate has been issued by the Superintendent(Tech), Central Excise, Durgapur-II Div....

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....at there was no provision whereby the Commissioner of Appeals could condone delay beyond 60 days. 4. Prima facie, in the instant case the petitioners have not been able to avail their alternative remedy of appeal by reason of delay. The existence of an alternative remedy is not an absolute bar to entertaining a writ petition, more so when the orders impugned are in violation of principles of na....