9911796707
TMI Blog1998 (3) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... iorari be issued quashing the order dated 22-10-1997 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi and secondly, a writ of mandamus be issued directing the respondents to refund Rs.15,75,276.56 P deposited by the petitioners in terms of Section 35F as the aforesaid Tribunal has failed to give expeditiously the decision on the issue of classification of the products ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under Section 35F of the Excise Act. The Tribunal decided the stay application by its order dated 22-10-1997 a copy of which has been filed as Annexure-4 to the writ petition. It is against this order that the petitioner has sought a writ of certiorari seeking quashing thereof as stated earlier. 4.Before the Tribunal it appears that the petitioner had shown its willingness to pay the entire di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order dated 22-10-1997 in these circumstances, cannot be granted. It is accordingly, rejected. 6.The second relief sought by the petitioner is more or less consequential, as the refund of the amount cannot be directed until the petitioner succeeds on merits and the matter is still sub-judice before the Tribunal. 7.The learned Counsel for the petitioner attempted to argue that the classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia on the basis of the affidavits alone. Moreover, the petitioner has not only an effective alternative remedy, but it has also availed of it and is pursuing the same. In these circumstances, there is no justification to entertain this writ petition and to permit the petitioner to by-pass the statutory remedy where it can seek redressal of its grievances. However, it may be observed that the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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