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TMI Blog2018 (10) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... or box/control panel under chapter heading 8537 of the Schedule to the Central Excise Tariff Act, 1985, read with Section-174 of the Central Goods and Services Tax Act, 2017 - Held that:- This Court is not inclined to entertain the present writ petition on the sole reason that the petitioner has to avail the alternative remedy of appeal - this writ petition is disposed of, without expressing any v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ramabadran, learned counsel for the petitioner and Mr.A.P.Srinivas, learned Senior Standing Counsel (IT) for the respondents. 4. The first respondent passed the impugned order, confirming the classification of capacitor box/control panel under chapter heading 8537 of the Schedule to the Central Excise Tariff Act, 1985, read with Section-174 of the Central Goods and Services Tax Act, 2017, confi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court, for giving any view on the same for the simple reason, that as against the said order, the petitioner is having a statutory appellate remedy before the Commissioner of Customs and Central Excise, Appeals-1, Coimbatore, as evident from the impugned order itself. 6. Needless to say that when such statutory appellate remedy is available as against the order in original, it is for the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Authority, provided, such liberty is given to the petitioner. He also pointed out that the impugned order was not properly served on the petitioner and therefore, there can be some delay in filing such appeal, which this Court can consider and direct the Appellate Authority to entertain the appeal and decide the same on merits. 8. Considering the fact that this Court is not inclined to ente ..... X X X X Extracts X X X X X X X X Extracts X X X X
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