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2013 (10) TMI 954

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..... t : A. S. G. I.,B. K. Raghuvanshi, Manish Tripathi ORDER 1. We have heard Shri R.P. Agarwal assisted by Shri Nishant Mishra, learned counsels appearing for the petitioner. Shri B.K.S. Raghuvanshi appears for the Central Excise department. 2. This writ petition has been filed against the Order-in-Original dated 21.6.2013, by which the Commissioner of Central Excise and Service Tax (Adjudication) .....

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..... y and will not be an efficacious alternative remedy. Para-4 of the writ petition is quoted as below:- "4. That it is submitted that though the petitioner has a statutory remedy to challenge the impugned order in appeal before the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as the 'CESTAT') but in the present case, no substantive relief in the matter can be granted .....

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..... e duty on goods imported and indigenously procured for approved project PIA Certificates signed by the PIA and countersigned by the Line Ministry (i.e. Respondent No.3) are required to be submitted to the Customs Authorities. The above WP has been entertained and this Hon'ble Court has called the counter affidavit from the respondents. The WP is still pending. If the above WP is allowed, the very .....

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..... ned by this Hon'ble Court. In view of the above facts, the petitioner may not be relegated to the alternative remedy of appeal to CESTAT and the Hon'ble Court may graciously be pleased to entertain the present WP and connect it with earlier WP No.1055 of 2012. Full facts of the case are stated in the subsequent paragraphs of this writ petition." 5. We do not find any force in the arguments. It .....

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