1999 (12) TMI 71

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....stitution of India, the petitioner challenges an adjudication order, dated 30-6-1993 passed by the Assistant Collector, Central Excise and the first appellate order, dated the 29th October, 1993 passed by the Collector (Appeals), Central Excise. It is also prayed that a circular issued by the Central Board of Indirect Taxes, dated 15-12-1992 be quashed and the last prayer is that a judgment of the....

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....bunal would not have been an efficacious remedy. We do not agree with such contention. The appeal is statutorily provided and, therefore, simply because the Tribunal has already taken same view on the matter, the appellate procedure cannot be by-passed. It was open to the petitioner to persuade the Tribunal to get the matter referred to a Larger Bench or to wait for the decision of the appeal and ....