2025 (2) TMI 1015

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.... Chowdhurty. For Union of India: Mr. Prithu Dudhoria. For the CGST authorities: Mr. Vipul Kundalia, Sr. Advocate Mr. Tapan Bhanja Mr. Dhirodatto Chaudhuri. 1. Challenging four several orders in original passed under the provisions of Central Excise Act, 1944, two of which are dated 14th March, 2024 and the other two are dated 19th March, 2024, the instant writ petition has been filed. ....

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....medy, I am of the view that the petitioners should, at this stage, proceed and exhaust it remedy before the Commissioner of Appeals. Although, there appears to be four letters issued by the petitioners addressed to the Commissioner of Appeals all dated 30th September, 2024 seeking withdrawal of the appeal, no order appears to have been passed by the Commissioner of Appeals thereon. 3. Be that a....

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....th law, subject to compliance of statutory formalities. 5. In the event, the petitioners apply before the Commissioner of Appeals within a period of four weeks from date, the Commissioner of Appeals, having regard to the observations made hereinabove, upon permitting the petitioner to withdraw the letters dated 30th September, 2024 and if necessary by restoring the appeals, shall hear out and d....