2023 (10) TMI 316

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..... ules, 2002 - It was held by High Court J.K. TYRE INDUSTRIES LIMITED, VERSUS UNION OF INDIA, ASSISTANT COMMISSIONER, CENTRAL EXCISE, UDAIPUR. [ 2017 (3) TMI 1931 - RAJASTHAN HIGH COURT] that Since none of the conditions mentioned above exist in the present case and there is an equally efficacious alternative and statutory remedy of appeal under Section 35 of the Central Excise Act available to the .....

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