S.R. Krishna Kumar, J
1. In this petition, the petitioner seeks the following reliefs:
“a. Issue a writ of certiorari setting aside the Order-in-original bearing No.103306/2023 bearing DIN-20231173MX000-000A4D9 dated 3.11.2023 enclosed in the original as Annexure-J passed by Respondent No.2;
b. Issue a writ of mandamus setting aside the Order-in-original bearing No.103306/2023 bearing DIN-20231173MX000-000A4D9 dated 3.11.2023 enclosed in the original as Annexure-J and directing the Respondent No.2 to provide copies of all materials relied upon to enable the Petitioner to rebut the evidence and to reserve liberty to the Petitioner’s to adduce further evidence in support of their claim and re-adjudicate in a time bound manner;
c. Issue any other direction or grant any other relief, as deemed fit in the facts and circumstances of this case, in the interest of justice.”
2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.
3. Though several contentions have been urged by both sides in support of their respective contentions, having regard to availability of equally efficacious and alternative remedy by way of an appeal before the CESTAT, Bengaluru, without expressing any opinion on the merits/demerits of the rival contentions, I deem it just and appropriate to dispose of this petition reserving liberty in favour of the petitioner to file appropriate appeal before the CESTAT. If such an appeal is filed within a period of four weeks from today, the petitioner would be entitled to the benefit of Section of 14 of the Limitation Act. In addition thereto, the interim order dated 20.03.2024, which is in force and subsisting even till today, shall continue for the aforesaid period of four weeks from today. All rival contentions on all aspects of the matter are kept open and no opinion is expressed on the same.
4. Subject to the aforesaid observations and directions, the petition stands disposed of.
