2023 (6) TMI 230

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..... Decorators v. Assistant Commissioner, CGST Division Ors. [ 2023 (2) TMI 235 - DELHI HIGH COURT] , impugning the order in original passed by the Adjudicating Authority. The said petition was disposed of on 31.01.2023 on the ground that the petitioner has an equally efficacious alternate remedy. This Court had also observed that, prima facie, the petitioner s contention that the order-in-original .....

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..... : - 1. To cancel the order dated 04-05-2023 passed by respondent no.1. 2. To direct the respondent no.1 to decide the appeal on merit without insisting for pre deposit as per section 35F of the Central excise Act, 1944. 2. The petitioner is aggrieved by an order dated 04.05.2023, whereby its appeal against an order-in-original dated 20.12.2022 was not entertained for want of necessa .....

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..... f the Constitution of India, being Writ Petition No. 871/2023 captioned M/s Classic Decorators v. Assistant Commissioner, CGST Division Ors., impugning the order in original passed by the Adjudicating Authority. The said petition was disposed of on 31.01.2023 on the ground that the petitioner has an equally efficacious alternate remedy. This Court had also observed that, prima facie, the pet .....

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