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2020 (11) TMI 51

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....nding Counsel ORDER Heard Mr. Akhil R Bhansali, Learned Counsel for the Petitioner and Mr. A.P.Srinivas, Learned Senior Standing Counsel for the Respondent and perused the materials placed on record, apart from the pleadings of the parties. 2. The Respondent by Order in Original No.132/2016 (ACC) dated 22.02.2016 had demanded differential duty with interest and penalty for import of goods made ....

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.... resorted to that alternative remedy provided under the statute. In this context, it has to be recapitulated here that the Hon'ble Supreme Court of India in Assistant Collector of Central Excise -vs- Dunlop India Limited [(1985) 1 SCC 260] has succinctly explained the legal position relating to the exercise of discretionary powers under writ jurisdiction as follows:- "3. Article 226 is not m....