2016 (4) TMI 60

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....CATE ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Petitioner has challenged an order-in-original directly before the High Court without availing statutory appellate remedy which admittedly is available and lies before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). Counsel for the petitioner submitted that in view of the amended Section 35F of the Central Excise A....

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....y when factual and legal aspects arise out of the order-in-original. When the statute has provided a remedy by way of appeal to be heard by the specialized Tribunal, even otherwise it would be inappropriate on our part to entertain the petition directly without insisting on the petitioner filing such appeal. 3. Learned counsel for the petitioner, however, submitted that the High Court of Allahbad....