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2012 (6) TMI 793 - GUJARAT HIGH COURTWhether Cold Rolled Strips are the result of a process of manufacture undertaken by the petitioners - Held that: - Apex Court in the decision in case of Union of India v. Guwahati Carbon Ltd. reported in [2012 (11) TMI 885 - SUPREME COURT OF INDIA ] wherein it was held that The Excise Law is a complete code in order to seek redress in excise matters and hence may not be appropriate for the writ court to entertain a petition under Article 226 of the Constitution. Therefore, the learned Single Judge was justified in observing that since the assessee has a remedy in the form of a right of appeal under the statute, that remedy must be exhausted first, the order passed by the learned Single Judge, in our opinion, ought not to have been interfered with by the Division Bench of the High Court in the appeal filed by the respondent/assessee - Petition dismissed.
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