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2017 (11) TMI 1612 - HC - Central ExciseMaintainability of petition - alternative remedy - time limitation - Held that: - as against the impugned order, the petitioner has an effective alternate remedy of filing an appeal before the CESTAT. Whether the appeal was presented within time and whether the date of receipt of the Order-in-Original as stated by the assesse is correct or not is a factual issue. Therefore, the petitioner has to necessarily avail the appeal remedy - petition dismissed being not maintainable.
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