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2015 (2) TMI 134 - MADRAS HIGH COURTDemand of differential duty - Imposition of interest and penalty - Held that:- Noticing that the previous writ petition has been dismissed as there is an effective efficacious remedy available and the appellant having chosen to prefer the appeal before the appellate authority, the Commissioner of Central Excise (Appeals), Tiruchirappalli, vide appeal No.113/08- TRY, as against the original order dated 06.06.2008 and as the appellant's contention on the point of limitation also warrants consideration, it is always open to the appellant to go before the appellate authority for adjudication of the matter in accordance with law. - Therefore, as the finding of the learned single Judge as to the appeal remedy is not contrary to law and in view of the availability of efficacious alternative remedy, the stand taken by the learned single Judge to that effect warrants no interference. - appellant has to move the appellate authority and contest the matter keeping all the points raised before this Court open, including the limitation aspect, and in that event, the appellate authority shall decide the matter on merit and in accordance with law, untrammeled by any of the observations made by this Court in the earlier proceedings independently. - Petition disposed of.
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