2022 (7) TMI 1028

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....LE MR.JUSTICE BASANT BALAJI APPELLANT: ADVS.K.P.PRADEEP, HAREESH M.R., SANAND RAMAKRISHNAN, T.THASMI, M.J.ANOOPA AND SANU S MALAKEEL JUDGMENT Basant Balaji J., The appellant is the petitioner in W.P.(c) No.18962 of 2022, filed by the petitioner with a prayer to allow the Writ Appeal by setting aside the judgment dated 27th June 2022 in WP(c) No.18962 of 2022 and allow the Writ Petition....

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....ed Single Judge, after hearing the counsel for the appellant as well as the standing counsel for the respondent and accepting the submission of the learned standing counsel that there is an effective and alternate remedy by way of an appeal before the Commissioner (Appeals) under Section 85 of the Finance Act and since there is no violation of principles of natural justice, Ext.P2 need not be inte....

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.... Section 85 of the Finance Act deals with Appeals to the Commissioner of Central Excise (Appeals). Section gives the right to any person aggrieved by any decision or order passed by any adjudicating authority subordinate to the Principal Commission of Central Excise or Commissioner of Central Excise to the Commissioner of Central Excise (Appeals). In view of the specific provision for appeal under....