9911796707
TMI Blog2023 (3) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court by filing a writ-petition when admittedly their appeal against the order passed-by the Commissioner (Appeals) dated 16th March, 2021 is pending-before the Tribunal? HELD THAT:- The prayer-sought for by the respondents/writ petitioners cannot be admitted, though not on-merits but on the ground that they cannot bypass the statutory-remedy, which they have availed and approach this Court as if-this Court is an executing Court while the appeal at the-instance of the respondents is pending before the Tribunal. The learned advocate for the respondents has also-referred to the provisions of Finance Act, 1994 and Section-35F of Central Excise Customs Act. As pointed earlier the-respondents were wholly unjustified in bypassing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This intra-Court appeal at the instance of Revenue is-directed against the order dated 28th July, 2022 passed in WPA-15602 of 2022. The respondents had filed the said writ-petition seeking for a direction upon the appellants to-consider the claim of refund, which they made in their-representation dated 28th March, 2022. The case of the-respondents/writ petitioners was that even before the order of-adjudication could be served, by way of attachment a sum of-Rs.29,14,853/- from the bank account of the first respondent-and a sum of Rs.15,43,673/- from the bank account of the-second respondent were swiped off/debited. 3. The respondents had approached this Court earlier by-filing WP 7495 (W) of 2019 on the ground that unauthorized-recovery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be refunded.-The learned Writ Court has noted decisions, which were relied-on by the respondents as also the circular issued by the-Central Board of Excise Customs dated 10th March, 2017. The-Revenue being aggrieved by such order is before us by way of-appeal. 5. We have heard the learned counsels for the parties at-length. 6. The first hurdle that the respondents have to cross is to-whether they could have approached this Court by filing a writ-petition when admittedly their appeal against the order passed-by the Commissioner (Appeals) dated 16th March, 2021 is pending-before the Tribunal. The prayers sought for in the writ-petition was for an innocuous relief, to consider the-representation, but the learned writ Court has proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10. Therefore, for the above reasons the appeal filed by the-Revenue is allowed and order passed by the learned writ Court-is set aside. Consequently, the writ petition stands-dismissed. 11. We grant liberty to the appellant to file a miscellaneous-application before the Tribunal seeking for appropriate relief-before the learned Tribunal. 12. The learned advocate for the respondents submitted that-as of now the Tribunal at Kolkata does not have the required-quorum. If that be so, we grant liberty to the respondents to-approach the principal Bench of the learned Tribunal for-appropriate direction so that the interlocutory application-which the respondents may file in terms of the liberty granted-could be decided as expeditiously as p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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