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TMI Blog2016 (9) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... -2016 X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of Cannon Steels P. Ltd. (supra), ultimately, the Hon'ble Supreme Court held that the Punjab & Haryana High Court was jusitified in its view as the Origional adjudication order and the appellate order were not issued by any authority within its territorial jurisdiction, but considering that no person should be left without the remedy though the case was withdrawn by the assessee, di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional Insurance Company Ltd., (supra), arose out of a writ petition under Article 226 of the Constitution of India and by taking into consideration clause (2) of Article 226, the decision was rendered. Nevertheless, when there is a conclusion that the litigation amounts to forum shopping, the Court would refuse to exercise discretion to entertain a writ petition. In this regard, reference was made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it petition is not maintainable before this Court. Therefore, the learned counsel submits that liberty may be given to the petitioner to approach the CESTAT, Bangalore. 5. In the light of the above, the Writ Petition stands dismissed as not maintainable. However, liberty is granted to the petitioner to approach the CESTAT, Bangalore and the CESTAT shall exclude the period from 23.06.2004, till th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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