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TMI Blog2013 (4) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... aiti, Advs. JUDGMENT Per: Indra Banerjee: In this writ petition the petitioner has challenged an order No.A-156-157/Kol/2012 dated 21st March, 2012, the operative part whereof is set out herein below: "4. We have carefully considered the submissions and perused the records. We find that the Department itself is questioning the legality and propriety of the impugned order. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 08.02.2012, on similar facts, remanded the case to the lower Adjudicating Authority for deciding it afresh. Therefore, the case is remanded to the Adjudicating Authority for deciding the matter afresh. It is made clear that all the issues are kept open and both sides are at liberty to produce documents in their support. Needless to say that an opportunity of hearing may be granted to Appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to the High Court from every order passed in appeal by the Appellate Tribunal on or after the 1st day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment), if the High Court is satisfied that the case involves a substantial question of law." An app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive of principles of natural justice and/or fair play in action. The existence of an alternative remedy is not an absolute bar to entertaining a writ petition. It is true that the Courts usually refrain from entertaining a writ petition where there is an equally efficacious alternative remedy. It is reiterated that in this case, there is no clear right of appeal. It cannot, therefore, be said th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oth the appeals filed by the department and the petitioner may be heard and disposed of together. Affidavits not having been called for, the allegations in the writ petition are not admitted. It is also made clear that this Court has not entered into the merits of the contentions of the respective parties in the appeal before the learned Tribunal. Urgent certified copy of this order, if applied ..... X X X X Extracts X X X X X X X X Extracts X X X X
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