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TMI Blog2022 (4) TMI 1557X X X X Extracts X X X X X X X X Extracts X X X X ..... nior Standing Counsel. ORDER The prayer sought herein is for a Writ of Certiorarified Mandamus calling for the records of the respondent in Order-in-Original No.1/2019 (DC) dated 08.01.2019 demanding CENVAT Credit of Rs.10,36,905/- along with interest under Rule 14(1)(ii) and the Penalty of Rs.1,03,691/- under Rule 15(1) and to quash the same. 2. The petitioner availed CENVAT Credit to the exte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... awaiting the orders to be passed by the Court of law, a proceedings can be deferred for some time. 4. Though such a request was made, it is the complaint of the petitioner side, as projected by the learned counsel for the petitioner, such a time was not granted or deferred till the decision to be made by the Court of law, where, the issue was pending, as requested by the petitioner counsel and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said submissions made by the learned counsel for both sides. 7. Insofar as entertaining a writ petition challenging the order like the present one which is impugned herein passed by the original authority by way of Order-in-Original when there is a clear alternative, effective statutory appeal remedy is available, the same should be exhausted, without which, the litigant normally would not be per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, the mere pendency of any issue before the Court would not preclude the Assessing Authority or the original Adjudicating Authority to proceed in accordance with law, especially under the provisions of the statute under which they are functioning. 9. Unless and until there is a specific order of stay prohibiting or forbearing the authorities concerned from proceeding further in a particul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n two weeks from the date of receipt of a copy of this order. If such an appeal is filed within the said period, the same shall be entertained by the Appellate Authority and be decided on merits and in accordance with law, of course by giving full hearing for both sides by giving the preference of hearing. 12. With these observations and directions, this Writ Petition is dismissed. However, there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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