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TMI Blog2015 (2) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER This writ petition is filed challenging the order in Original No.03/CE/COMMR/2014 dated 21.11.2014 passed by the third respondent herein. 2. Heard Mr.R.Gandhi, learned Senior Counsel appearing for Mr.Y.Prakash, learned Counsel for the petitioner and Mr.R.Aravindan, learned Standing Counsel for the respondents and perused the materials placed before this Court. 3. Admittedly, as against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore the same is passed without jurisdiction. 5. It is further contended by the petitioner that the impugned order also violates principles of natural justice. 6. I am unable to accept the above contentions of the petitioner for the simple reason that it is an admitted fact that the disputed transactions have been taken place within the jurisdiction of the authority who passed the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 226 of the Constitution of India. Further under the statute, as against the order passed by the Tribunal, an appellate remedy is available before the Division Bench of the High Court, that too by raising questions of law. Therefore, the petitioner cannot short circuit the procedure and straightaway file this writ petition. 8. The learned Senior Counsel appearing for the petitioner relied upon th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction. Moreover, it is well settled that in cases involving fiscal nature, availing of statutory appellate remedy has to be first exhausted and the party cannot come directly to this Court and file a petition under Article 226 of the Constitution of India. At this juncture, it is useful to refer to the following decisions:- 1) M/s.Nivaram Pharma Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not permissible. In fact this Court on 03.02.2015 after referring to the above decisions has dismissed a writ petition in W.P(MD)No. 19328 of 2014 on the very same ground. 10. Accordingly, I find that the writ petition is not maintainable and consequently, the same is dismissed with liberty to the petitioner to file an appeal before the appellate Tribunal. Consequently, the connected Miscella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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