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2012 DIGILAW 4186 (MAD)

R. Sundaramurthy & Co Rep by its Managing Partner v. Commissioner of Central Excise, Chennai

2012-10-08

M.JAICHANDREN

body2012
Judgment 1. Heard the learned counsel appearing for the petitioner, as well as learned counsel appearing on behalf of the respondents. 2. This Writ Petition has been filed challenging the impugned order of the 1st respondent, dated 23.7.2012. However, it is admitted that an appeal has been filed before the Commissioner of Appeals, challenging the order of the adjudicating authority, dated 23.2.2012. As the issues arising for the decision of this Court, in the present Writ petition, had already been raised in the appeal filed by the petitioner before the Commissioner of Appeals, this Court is not inclined to entertain the present Writ Petition. It has also been brought to the notice of this Court that the Commissioner of Appeals had also passed an order rejecting the claims made by the petitioner. 3. In such circumstances, this Court fins it appropriate to dismiss the Writ Petition, without going into the merits of the matter. However, it is made clear that it would be open to the petitioner to challenge the order passed by the Commissioner of Appeals, before the appropriate authority, if so advised, in the manner known to law. Accordingly, the Writ petition stands dismissed. No costs.