2020 (7) TMI 699

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....OTHARI AND HON'BLE MR.JUSTICE KRISHNAN RAMASAMY For Appellants : Mr. C. Manishankar, Senior counsel for Mr. T. Shanmugam   For Respondent : Mr. Pramod Kumar Chopda COMMON JUDGMENT (Made by DR. VINEET KOTHARI, J.) The Court was held by Video Conference, as per the Resolution of the Full Court dated 3 July 2020, by Judges at their respective residence and the counsel, staff o....

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....ve alternative remedy before the learned CESTAT (in short "Tribunal"), the Assessee should avail the alternative remedy before the Tribunal and therefore, the learned single Judge was pleased to grant a period of three months time from the date of receipt of that order. 5. Instead of approaching the learned Tribunal, the Assessee has approached this Court by way of the present intra court appea....

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....d to examine the details of the merits of the contentions raised by the learned counsel for the Assessee as to whether opportunity to cross examine the witnesses was required to be given in the present case or not or whether sufficient opportunity was already given to the Assessee or not. We cannot appreciate short circuiting the normal procedure of appellate forums to be availed by the Assessee i....