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2013 (1) TMI 127 - HC - CustomsMaintainability of the WRIT petition - Section 130E of the Customs Act - Whether writ petition at the hands of the Department be entertained, where appeal against order of CEGAT would be maintainable before the Apex Court u/s 130E – Appeal against order of CEGAT in relation to rate of duty - Held that:- We are not inclined to entertain this petition. Following the decision in case of RAJ KUMAR SHIVHARE (2010 (4) TMI 432 - SUPREME COURT) and GUWAHATI CARBON LTD. (2012 (11) TMI 885 - SUPREME COURT OF INDIA) disapproved the practice of entertaining a writ petition by the High Court when statutory appeal under section 35L of the Central Excise Act, 1944 lies before the Supreme court. In favour of assessee
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