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2021 (4) TMI 21 - MADRAS HIGH COURTMaintainability of petition - available of alternate remedy - whether the supplies effected by the appellant – dealer from the Domestic Tariff Area to Special Economic Zone were exempted from excise duty under Rule 19 of the Central Excise Rules, 2002? - HELD THAT:- The submission made by the appellant, stating that no orders have been passed in terms of the directions issued in the earlier writ petition, is a false statement. The learned counsel for the appellant would plead that there is no mistake on the part of the counsel in making such a statement as the receipt of the order accepting the directions issued, was not informed by the client to the counsel and the counsel also genuinely believed the statement, because the affidavit, which was drafted in the writ petition, contained an averment that no orders were passed and this was signed by Mr.T.K.Ravi, son of K.Omana Marar, who is the Head-Commercial of the appellant company. Furthermore, the learned counsel would submit that he was also of the bonafide belief that no orders were passed because in the counter affidavit filed in the writ petition by the Assistant Commissioner, there is no such averment. We are not inclined to accept it to be an inadvertent mistake, but a sheer case of irresponsibility on the part of the appellant in not placing the full facts before the Court. Under normal circumstances, we would have come down very harshly on the appellant, but we do not propose to do so because the appellant has now realized the mistake as mentioned by the learned counsel for the appellant and that they would pursue the appellate remedy available to them as directed by the Writ Court. While admonishing the appellant for their conduct and directing them to be extremely careful while dealing with Court matters and not to come to any adverse notice of this Court on any future occasion, we refrain from imposing costs or making any other strong observation against the appellant - the writ appeal is dismissed and the order passed by the learned Single Bench is confirmed.
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