In The High Court of Uttaranchal, at Nainital Civil W.P. No. 1255 (M/B) of 2004 Bharat Sanchar Nigam Ltd (BSNL) through AGM Sh. M.S. Rautela Srinagar (SSA) ………….. Petitioner. Versus (1) The Commissioner Appeals Customs and Central Excise, Meerut-I, Mangal Pandey Nagar Meerut. (2) The Deputy Commissioner, Customs And central Excise, Dehradun Division Nehru, Colony Dehradun …………. Respondents Sh. Pulak Raj Mullick learned counsel for the petitioner. Sh. V.B.S. Negi, Chief Standing Counsel for the respondents. Dated: 24-12-2004 Coram: Hon’ble Irshad Hussain, J. Hon’ble B.S. Verma, J. P.C.: The petitioner is aggrieved by the order dated 13-9-2004 passed by the Commissioner Appeals, Customs and Central Excise, Meerut-I. It is not disputed that against the order of the Commissioner, appeal lie to the Customs, Excise and Service Tax Tribunal. Therefore, the alternative remedy being available and the same being efficacious, the petitioner is relegated to proceed for the remedy as available under the law. In view of it, the writ petition is dismissed in limine. (B.S. Verma, J.) (Irshad Hussain, J.) ISB