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2021 (3) TMI 180 - HC - Central ExciseMaintainability of petition - availability of alternative remedy of appeal - an order of interim stay was granted on 17.9.2015, which continued to remain in force till the writ petition was disposed of - when the writ petition was taken up for hearing on 11.12.2020, the Court opined that the appellant should avail alternative remedy - HELD THAT:- There have been several decisions of the Hon'ble Supreme Court which have held that when writ petitions are pending for several years and when they are taken up for final hearing, the Court should seldom relegate the party to avail the alternative remedy as it would be very harsh on the party to approach the statutory authority after several years. Precisely, in the instant case, this has happened and after nearly six years, the petitioner has been directed to avail the appeal remedy. Therefore no useful purpose would be served in directing the appellant to file an appeal before the Tribunal and more particularly when an argument was made before the adjudicating authority. The point, which was canvassed by the assessee would have wider ramification and may be applicable to other export oriented units also - Considering the fact that a clarification had been issued on 02.04.2008, it would be necessary for the Adjudicating Authority to examine as to the applicability of the said clarification qua the appellant's case. Therefore, we are inclined to remand the matter to the Adjudicating Authority for de novo adjudication and take a fresh decision on merits and in accordance with law. Appeal allowed by way of remand.
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