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2003 (11) TMI 39 - MADHYA PRADESH HIGH COURTMaintainability of writ petition - impugned order is passed by the Commissioner (Appeals) in exercise of his appellate powers conferred under section 251 - Such an order is appealable under section 253 to the Tribunal - Sub-section (5) of section 253 empowers the Appellate Tribunal to condone the delay in filing appeal, if it is delayed. The petitioner has a further remedy of second appeal under section 260A of the Act to the High Court against the order of the Tribunal and then lastly to the Supreme Court under article 136 of the Constitution of India – Since alternate remedy is available, writ petition is not maintainable
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