2017 (4) TMI 944

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....nkar Bhattacharya, Mr. Bhaskar Prasad Banerjee for the respondents ORDER The writ petition out of which this appeal arises was dismissed by the learned First Court primarily on the ground that the order assailed in the writ petition was appealable order and there was alternative remedy under the Central Excise Act, 1944. The writ petitioner is primarily aggrieved by an order passed in an adj....

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.... Excise Act, 1944. iv. I confirm the demand of Customs duty of amount Rs. 6,24,07,996 (Rupees Six crore Twenty four lakh Seven thousand Nine hundred Ninety-six only) and order recovery of the same from M/s Sova Power Ltd. in terms of Section 28(2) of Customs Act, 1962 as amended from time to time. v. I impose interest at appropriate rate under provision of Section 28AB of Customs....

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....ntention is that if the circular was taken into account, the demand and the finding of the learned Adjudicating authority would stand invalidated. This circular has been brought to our notice by way of filing a supplementary affidavit, for which leave has been granted by us. We do not find any shot coming in the reasoning of the learned First Court in the judgement appealed against. Appellant's....

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....e on a point not specifically pleaded before us, on the basis of oral submission of the learned counsel on procedural issues, arising subsequent to delivery of the judgement by the learned First Court. The appellant has also urged before us that delay preferring the appeal before the Tribunal ought to be condoned by us. But in our opinion, that exercise, which is discretionary in nature, ought ....