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2013 (10) TMI 1274 - HC - Service TaxInvocation of Writ Jurisdiction - Held that:- The order on merits can be examined and decided in the appellate proceedings - it is not proper and correct for the petitioner to bypass the appellate remedy, which is adequate and prescribed by law - Writ petitions are not meant to examine and correct errors and mistakes made in the original adjudication as an alternative forum - Writ proceedings are extraordinary in nature and are invoked in extraordinary circumstances - there is no dispute in respect of inherent or subject matter jurisdiction – Decided against Petitioner. Reliance placed by the petitioner on Kamlakshi Finance Corporation Ltd. (1991 (9) TMI 72 - SUPREME COURT OF INDIA) is misconceived. It is noticed that in the said case the assessee therein had exercised the appellate remedy and thereafter the matter had reached the Supreme Court. In paragraph 6 of the said decision observations have been made that the adjudicating authorities are bound and should follow the appellate orders.
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