2021 (7) TMI 1063

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....ents : Mr.A.P.Srinivas, Senior Standing Counsel. ORDER The writ on hand is filed challenging the order-in-original No.3/2015 dated 09.03.2015. 2. The petitioner-Company is the manufacturer of paints at various locations in India, including one at Perungudi, Chennai and they are paying Central Excise Duty on their products. 3. On perusal of the affidavit filed in support of the writ petition as....

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.... proceedings under Article 226 of the Constitution of India, as every Writ Petition is filed based on one or the other ground stating that the principles of natural justice is violated or statutory requirements are not complied with or there is an illegality or otherwise. Thus, dispensing with an appellate remedy is to be granted cautiously in view of the fact that the very purpose and object of l....

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.... remedy is not preferable and such an exercise would cause injury to the institutional hierarchy and the importance attached to such appellate institutions. The appellate institutions provided under the statute at no circumstances be undermined by the higher Courts. The appellate forums are the final fact finding authorities and more so, possessing expertise in a particular field. Thus, the findi....

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....led with a view to avoid pre-deposits to be made in statutory appeals and on the ground that the appellate remedies are time consuming. 8. In the introductory paragraph of the impugned order-in-original dated 09.03.2015, it is categorically stated that "any person deeming himself aggrieved by this order may appeal against the same to the Customs, Excise and Service Tax Appellate Tribunal at Shast....