2016 (7) TMI 873

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....ER ( Per : Honourable Mr. Justice Akil Kureshi ) 1. The petitioner has challenged the order In Original dated 01.01.2016 passed by the Commissioner of Central Excise, Customs and Service Tax. The learned counsel for the petitioner mainly contended that the competent authority has not considered the submissions made by the petitioner, that the permission to cross-examine the witnesses was not....

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....t acted in accordance with the provisions of the enactment in question, or in defiance of the fundamental principles of judicial procedure, or has resorted to invoke the provisions which are repealed, or when an order has been passed in total violation of the principles of natural justice, the proposition laid down in Thansingh Nathmal's case, Titagarh Paper Mills' case and other similar j....

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.... High Court under article 226 of the Constitution when he had adequate remedy open to him by an appeal to the Commissioner of Income Tax (Appeals). The remedy under the statute, however, must be effective and not a mere formality with no substantial relief. In Ram and Shyam Co. v. State of Haryana [1985] 3 SCC 267, this Court has noticed that if an appeal is from "Caesar to Caesar's wife" the ....