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2019 (9) TMI 474

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..... n Signs, Glow Signs etc., and supplying the same to various customers, like M/s.Reliance Retail, M/s.Arvind Styles, M/s.3M India etc. - demand of excise duty - HELD THAT:- We are not inclined to entertain this Writ Appeal, as we are of the opinion that the learned Single Judge was justified in relegating the appellant to the alternative remedy of the statutory appeal, provided under the law. No ex .....

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..... s Signages Pvt.Ltd. has filed this Intra Court Appeal aggrieved by the order, dated 09.11.2018, passed by the learned Single Judge in W.P.No.29484 of 2018, dismissing the Writ Petition filed by the writ petitioner, who is the appellant herein, against the order passed by the Adjudicating Authority, namely, the respondent, on 02.04.2018, raising the demand of Excise Duty on printing of Signag .....

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..... om the date of receipt of a copy of this order. If any such appeal is filed by complying with the other statutory requirements within the time stipulated supra, the Appellate Authority shall consider the same and pass orders on its own merits and an accordance with law without reference to the period of limitation. No costs. Connected miscellaneous petition is closed.'' 3 .....

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..... dismissing the Writ Petition by relegating the appellant to the alternative remedy, for which, there is an onerous condition of pre-deposit. 4. Having heard the learned counsel for the appellant, we are not inclined to entertain this Writ Appeal, as we are of the opinion that the learned Single Judge was justified in relegating the appellant to the alternative remedy of the statut .....

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..... , we direct, that, if such an appeal is filed within a period of six weeks from today, the appellate authority shall not raise any objection as to limitation, but, however, subject to compliance with other usual conditions, the said appeal may be disposed of on merits and in accordance with law. 8. No costs. Consequently, the connected C.M.P.No.18295 of 2019 stands closed. .....

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