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2012 (4) TMI 64 - HC - Central ExciseWrit petition - alternative remedy to file an appeal - demand of duty of excise on an amount written off representing advances towards dies and tools - held that:- the petitioner company ought to have availed the appellate remedy, by filing an appeal before the Commissioner (Appeals), Chennai. However, the petitioner has chosen to prefer the present writ petition before this Court, under Article 226 of the Constitution of India, without showing proper cause or reason to do so. - it would be open to the petitioner company to file an appeal before the Commissioner (Appeals) Chennai, by raising all the grounds available to it, as per law, within a period of thirty days from the date of receipt of a copy of this order.
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