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TMI Blog2019 (11) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... e High Court to entertain an application under Article 226 of the Constitution of India. However, when the statutory remedy is created under the Act for the redressal of grievances, it would not be proper to entertain the writ petition ignoring the statutory dispensation. In view of the availability of an equally efficacious statutory remedy of appeal to the petitioner under the Act, we are not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner has challenged the Order-In-Appeal No.18/Pat/ST/Appeal/ 2019-20 dated 03.05.2019 passed by the Commissioner (Appeals), Customs, Central GST and Central Excise, Patna. He has also challenged the Order-In-Original No.17/ASST. COMMR/CGST CX/ST/VD/ 2018-19 dated 23.10.2018 passed by the Assistant Commissioner of Central GST and Central Excise, Vaishali Division, Hajipur. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of penality without giving any findings on the reasons for such assumptions is not justified in law. Lastly, he contended that the mere availability of a statutory remedy for the redressal of the grievances can not be a bar to maintain an application under Article 226 of the Constitution of India. 5. True, it is that despite existence of an alternative remedy, it is within the di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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