1998 (3) TMI 142

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....oner has prayed for two-fold reliefs. Firstly, that a writ of certiorari be issued quashing the order dated 22-10-1997 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi and secondly, a writ of mandamus be issued directing the respondents to refund Rs.15,75,276.56 P deposited by the petitioners in terms of Section 35F as the aforesaid Tribunal has failed to give expedit....

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....n application for stay and waiver of the pre-deposit as contemplated under Section 35F of the Excise Act. The Tribunal decided the stay application by its order dated 22-10-1997 a copy of which has been filed as Annexure-4 to the writ petition. It is against this order that the petitioner has sought a writ of certiorari seeking quashing thereof as stated earlier. 4.Before the Tribunal it appear....

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....rieved by the order passed by the Tribunal. The prayer for quashing of the order dated 22-10-1997 in these circumstances, cannot be granted. It is accordingly, rejected. 6.The second relief sought by the petitioner is more or less consequential, as the refund of the amount cannot be directed until the petitioner succeeds on merits and the matter is still sub-judice before the Tribunal. 7.The....

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....y decided in these proceedings under Article 226 of the Constitution of India on the basis of the affidavits alone. Moreover, the petitioner has not only an effective alternative remedy, but it has also availed of it and is pursuing the same. In these circumstances, there is no justification to entertain this writ petition and to permit the petitioner to by-pass the statutory remedy where it can s....