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TMI Blog2017 (4) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... d Banerjee for the respondents ORDER The writ petition out of which this appeal arises was dismissed by the learned First Court primarily on the ground that the order assailed in the writ petition was appealable order and there was alternative remedy under the Central Excise Act, 1944. The writ petitioner is primarily aggrieved by an order passed in an adjudication proceeding on 26th February, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty of amount Rs. 6,24,07,996 (Rupees Six crore Twenty four lakh Seven thousand Nine hundred Ninety-six only) and order recovery of the same from M/s Sova Power Ltd. in terms of Section 28(2) of Customs Act, 1962 as amended from time to time. v. I impose interest at appropriate rate under provision of Section 28AB of Customs Act, 1962 (Section 28AA wherever applicable). vi. I impose Penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding of the learned Adjudicating authority would stand invalidated. This circular has been brought to our notice by way of filing a supplementary affidavit, for which leave has been granted by us. We do not find any shot coming in the reasoning of the learned First Court in the judgement appealed against. Appellant's grievance, in our opinion, ought to be ventilated before the statutory appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the learned counsel on procedural issues, arising subsequent to delivery of the judgement by the learned First Court. The appellant has also urged before us that delay preferring the appeal before the Tribunal ought to be condoned by us. But in our opinion, that exercise, which is discretionary in nature, ought to be undertaken by the Tribunal only, after institution of the appeal, provided a p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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