High Court accepts petition despite alternate remedy due to adjudicating authority's oversight of binding CESTAT order.

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....Maintainability of petition before HC - High Court has rejected the contention on alternate remedy because Respondent No.2 (Adjudicating authority) has not even examined the merits of the case when there was a binding order of CESTAT - On facts, the High Court was right in exercising the extraordinary jurisdiction under Article 226 of the Constitution of India, notwithstanding the availability of statutory remedy. - SC....