2018 (9) TMI 334

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.... the Respondents.   ORDER : 1. This Petition under Article 226 of the Constitution of India challenges recovery letter dated 18th April 2017 issued by the Deputy Commissioner of Central Excise, Customs & Service Tax, Divison-V, Silvassa. The impugned order dated 18th April 2017 seeks to recover the arrears of Revenue arising out of the order in original passed in respect of one M/s. Javs En....

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....of Central Excise (Appeals) under Section 35 of the Act.   4. In the above view as there is an efficacious remedy available under the Act, we decline to entertain this Petition. However, bearing in mind that the Petitioner has moved this Court immediately on receipt of communication dated 18th April 2017 by filing this Petition on 2nd May 2017, the time spent bonafide in prosecuting this Pet....