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2024 (1) TMI 884 - HC - Central ExciseMaintainability of petition - availability of alternative remedy of appeal - not given scope to participate in the hearing - violation of principles of natural justice - HELD THAT:- This Court finds that vide order dated 06.08.2007, the Customs Excise and Service Tax Appellate Tribunal, Eastern Bench, Kolkata remanded the matter as it found errors in the process of adjudication of the matter. Therefore, it is incumbent upon the authority to give due opportunity of hearing to the petitioners adhering to the direction of the CESTAT. If the authority did not follow the direction of the CESTAT, there is gross laches on the part of the authority in passing the order. Had the petitioners brought the fact to the notice of the CESTAT with regard to laches of the authority, in that event the CESTAT could have considered the same. Without doing so, the petitioners having approached this Court, the writ petition is not maintainable. This Court is not inclined to entertain this writ petition - Writ petition disposed off.
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