2014 (5) TMI 381

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..... etition was called out and argued for some time, Mr. Jetly appearing for the respondents raised a preliminary objection to its maintainability on the ground that the petitioners have an alternate and equally efficacious remedy that of Appeal to the Central Excise and Service Tax Appellate Tribunal in terms of section 35B of the Central Excise Tax 1944. Our attention is also invited to the provisio .....

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..... finished or finished goods from their unit at MIDC Mahad. It is submitted that this communication is addressed to M/s. Raigad Processors Ltd and Konkan Synthetic Fibres, both are units of the present petitioners. 4. Mr. Shroff submits that when such communications are addressed, the respondent may resort to coercive means and to recover the amount of duty and penalty. In these circumstances, the .....

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