TMI Blog2006 (4) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... ified Mandamus to call for the records culminating in the impugned communication dated 20-3-2006 bearing No. C. No. IV/16/9/04 Prov. Asst. (PF) issued by the third respondent to the fourth respondent herein and to forbear the first and the third respondents from initiating any coercive action against the petitioner so as to recover the alleged dues either by invocation of the Bank Guarantees beari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 006, rejecting the appeals filed by the petitioner. Subsequent to the order passed by the Commissioner of Central Excise (Appeals), Chennai-34, the third respondent herein viz., Assistant Commissioner of Central Excise (Apeals), Chennai-34, by his proceedings in C. No. IV/16/9/04 Prov. Asst. (PF) dated 20-3-2006, sought to enforce the Bank Guarantees executed by the petitioner so as to realise th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f India, submits that for the purpose of getting an interim order, the writ petition cannot be filed, when an effective alternative statutory remedy of appeal is available to the petitioner. In support of the said contention, the judgment of this Court rendered in Collector of Customs, Madras v. Madras Electro Castings P. Ltd., [1994 (71) E.L.T. 646 (Mad.)] is relied upon. At page 650 of the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l remedy is available to the petitioner and in fact, the petitioner is in the process of filing an appeal and instead of approaching the Tribunal to get interim orders, the above writ petition filed by the petitioner cannot be entertained. Therefore, the above writ petition fails and the same is dismissed. No costs. Consequently, WPMP No. 9706 of 2006 is also dismissed. 8.However, the learned co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... move appropriate application before the CESTAT for any interim relief, which is available to them in law, before 15-5-2006 and until such time, the respondents shall not invoke the Bank Guarantees executed by the petitioner. Thereafter, it is open to the respondents to proceed further in the matter subject to any interim order that may be passed by the CESTAT. - - TaxTMI - TMITax - Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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