2016 (4) TMI 60

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....R THE RESPONDENT : MR. S S IYER, ADVOCATE 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 am....

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....the statutory appellate remedy, particularly 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, howev....