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TMI Blog2017 (4) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... , is not inclined to entertain this writ petition only on the reason of availability of alternative remedy. It is however made clear that this Court is not expressing any view on the merits of the matter raised by the petitioner herein, as it is for the Appellate Authority to consider and decide. Accordingly, these writ petitions are dismissed only on the ground of availability of alternative remedy, with liberty to the petitioner to approach the said First Appellate Forum. - W.P.Nos.9199 & 9200 of 2017, WMP.Nos.10127 & 10128 of 2017 - - - Dated:- 17-4-2017 - K. Ravichandrabaabu, J. For Petitioner : Mr.S.P.Chidambaram For Respondents : Mr.M.Swaminathan ORDER These writ petitions are filed challenging the order dated 27 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... touching upon the merits of the matter. 4. On the other hand, the learned standing counsel (IT) submitted that when the first respondent has passed the orders and given a finding as to which is the method to be followed to determine the ALP of the petitioner's case, the correctness or otherwise of the said order has to be canvassed only before the next fact finding authority, namely the First Appellate Authority and therefore, this Court need not interfere with the impugned orders. 5. Heard the learned counsel appearing for the petitioner and the learned standing counsel appearing for the respondents, who takes notice for the respondents at the admission stage itself. 6. It is not in dispute that the giving effect orders passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is useful to refer to the following decisions:- 1) M/s.Nivaram Pharma Private Limited, rep. By its Director Sardarmal M.Chordia, Madras vs- The Customs, Excise and Gold (Control) Appellate Tribunal, South Regional Bench, Madras and others reported in (2005) 2 MLJ 246(DB). 2) United Bank of India -vs- Satyawati Tondon and others reported in (2010) 8 SCC 110. 3) Raj Kumar Shivahare -vs- Assistant Director, Directorate of Enforcement and Another reported in (2010) 4 SCC 772. 4) Metal Weld Electrodes -vs- CESTAT, Chennai reported in 2014 (299) ELT 3 DB. 9. It is held in those cases that when an alternative remedy is available, more particularly, in the cases of fiscal nature, invoking of the jurisdiction under Article ..... X X X X Extracts X X X X X X X X Extracts X X X X
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