2009 (9) TMI 567

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..... tion 2 under which at the time of passing of the order of provisional assessment the assessee can be asked to deposit only 20% amount assessed. Writ petition filed by the petitioner by submitting that no appeal maintainable before Tribunal against provisional assessment as held by Tribunal in case of Shanti Alloys Pvt. Ltd. v. Commissioner of Customs, Bangalore. Held that - appeal maintainable und .....

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..... s contrary to the Regulation 2 under which at the time of passing of the order of provisional assessment the assessee can be asked to deposit only 20% amount assessed. The learned counsel, therefore, submits that the writ petition filed against the said order is maintainable. Mr. Deo further submits that the CEGAT, South Zonal, Madras in Shanti Alloys Pvt. Ltd. v. Commissioner of Customs, Bangalor .....

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..... en there is alternative remedy under Section 35G of Central Excise Act, 1944 available, High Court ought not to have entertained the writ petition. 4. Having considered the rival contentions of the parties and having perused the record, we are of the considered opinion that the objection taken by the respondents is well merited. Against the impugned order passed by the Commissioner dated 25-8-200 .....

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