TMI Blog2015 (6) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... able value - Held that:- There is an effective alternative remedy available, as provided under Section 129(A) of the Customs Act, the ultimate conclusion reached by the Appellate Authority directing the petitioner to pay EDD equivalent to 5% of the Assessable value till the issue of the fresh order, in my considered opinion, is not maintainable for the reason that when the matter is remanded back ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The issue involved in this Writ Petition lies on a very narrow campus. According to the petitioner, when the Commissioner of Customs (Appeal) agreed with the case of the petitioner and set aside the order in original, cannot direct the petitioner to pay EDD equivalent to 5% of the assessable value till the issue of the fresh order. 2. The learned counsel for the petitioner would submit tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urged this Court to dismiss the Writ Petition on the ground that the petitioner is having effective alternative statutory remedy under Section 129(A) of the Customs Act before the Customs, Excise and Service Tax Appellate Tribunal, on payment of 10% of the duty demanded. This Court, by-passing the said effective alternative statutory remedy, should not intervene with the impugned order, he pleaded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e original authority while deciding the issue. Therefore, this Court, deleting only that portion of the order directing the petitioner to pay EDD equivalent to 5% of the Assessable value, directs the adjudicating authority to determine the issue after giving reasonable opportunity to the petitioner. 5. With this observation, the Writ Petition is disposed of. No costs. Consequently, M.P.No.1/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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