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2011 (4) TMI 370 - HC - Central ExciseUndervaluation - Suppression of facts - Maintainability of writ petition before high court - Held that: - As observed by the Hon’ble Supreme Court in Titaghur Paper Mills Company Limited v. State of Orissa (1983 -TMI - 40023 - SUPREME Court), that “where a right or liability is created by a statute which gives a special remedy for enforcing it, the remedy provided by that statute only must be availed of”. This observation of the Hon’ble Supreme Court applies more strictly in tax matters, wherein the Hon’ble Supreme Court repeatedly held that the writ court should not slow in interfering in tax matters, when there is hierarchy of remedies provided by the statute. As referred to above, the only remedy available to the petitioner is to approach the Supreme Court under Section 35(L) of the Act. Without resorting to such remedy, filing of the present writ petition before this Court cannot be entertained.
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