2016 (5) TMI 507

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....l, for the Respondent. ORDER  Heard. 2. When confronted with the question as to why the petitioner could not file an appeal under Section 35B of the Central Excise Act, 1944, Mr. Das would submit that despite existence of alternative remedy, the petitioner has visited this Court on the plea that the petitioner having already been assessed to Sales Tax and having paid the entire ....

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....ndia, 2013 (293) E.L.T. 481 (Bom.) and the judgment of the Supreme Court rendered in the matter of Titaghur Paper Mills Co. Ltd. and Another v. State of Orissa and Others, (1983) 2 SCC 433. 4. In the considered opinion of this Court, the petitioner having raised the issue of jurisdiction and also for the reason that if the petitioner is coerced to pay tax for its operations in the State of....