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2022 (2) TMI 7 - HC - Central ExciseRecovery of Central Excise Duty at the tariff rate - writ applicants had not produced the Project Authority Certificates issued by the competent authority mentioned in N/N. 12/2012-CE, 18/12-CE and 64/1995-CE as regards the clearances of the goods to the Central Excise Department - HELD THAT:- When this matter was taken up for hearing and having noticed that the impugned order in original passed by the Principal Commissioner is an appealable order, we confronted Mr. Thakore in this regard and requested him to make us understand why we should entertain this writ application and whey we should not relegate the writ applicants to avail the alternative remedy of statutory appeal. Mr. Thakore would submit that he has prayed for a writ of certiorari on the premise that the impugned order passed by the Principal Commissioner travels much beyond the scope of the show-cause notice and no opportunity was given to the writ applicant to say anything as regards the alleged clearances of the goods under the Foreign Trade Policy without fulfilling the conditions stipulated therein. It is on such argument that Mr. Thakore wants this Court to entertain this writ application rather than asking the writ applicants to avail the statutory remedy of preferring an appeal. Let notice be issued to the respondents, returnable on 24.02.2022.
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