TMI Blog2020 (7) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... to be given in the present case or not or whether sufficient opportunity was already given to the Assessee or not. We cannot appreciate short circuiting the normal procedure of appellate forums to be availed by the Assessee in such cases. Merely because there has been an alleged breach of principles of natural justice, the Assessee is not allowed to invoke the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India and the learned Single Judge therefore, in our opinion, was perfectly justified in relegating the appellant back to the alternative remedy. The Tribunal being the final fact finding body, is expected to look into all the aspects of the matter, including the aspect raised before the learned Sing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner. 4. This ground is however not found favour with the learned single Judge, who was of the opinion that since the petitioner/assessee has an effective alternative remedy before the learned CESTAT (in short Tribunal ), the Assessee should avail the alternative remedy before the Tribunal and therefore, the learned single Judge was pleased to grant a period of three months time from the date of receipt of that order. 5. Instead of approaching the learned Tribunal, the Assessee has approached this Court by way of the present intra court appeals. 6. The learned counsel for the appellant/Assessee reiterated the same submissions as done before the learned single Judge. However, the same were controverted by the learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raised before the learned Single Judge about the cross examination of the witnesses. Whether the Assessee was given sufficient opportunity or not whether such cross examining was necessary at all or not, are all aspects which the Tribunal can very well consider in the appeal, if any filed by the Assessee. 9. The only limited relief we can grant to the Assessee even now is further period of four weeks, to file an appeal before the Tribunal. If the Assessee is inclined to file such appeal, we request the learned Tribunal not to raise objection as to limitation of filing the appeal, but however, subject to fulfillment of other usual conditions for filing the appeal, the appeal may be entertained and decided in accordance with law, as exped ..... X X X X Extracts X X X X X X X X Extracts X X X X
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