TMI Blog2015 (6) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... ition lies on a very narrow campus. According to the petitioner, when the Commissioner of Customs (Appeal) agreed with the case of the petitioner and set aside the order in original, cannot direct the petitioner to pay EDD equivalent to 5% of the assessable value till the issue of the fresh order. 2. The learned counsel for the petitioner would submit that when the order in original was put to ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n on the ground that the petitioner is having effective alternative statutory remedy under Section 129(A) of the Customs Act before the Customs, Excise and Service Tax Appellate Tribunal, on payment of 10% of the duty demanded. This Court, by-passing the said effective alternative statutory remedy, should not intervene with the impugned order, he pleaded. 4. This Court although finds some merit i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, this Court, deleting only that portion of the order directing the petitioner to pay EDD equivalent to 5% of the Assessable value, directs the adjudicating authority to determine the issue after giving reasonable opportunity to the petitioner.
5. With this observation, the Writ Petition is disposed of. No costs. Consequently, M.P.No.1/2014 is also closed. X X X X Extracts X X X X X X X X Extracts X X X X
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