TMI Blog2012 (6) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a process of manufacture undertaken by the petitioners 2. At the outset, we had posed a question of maintainability of the writ petition with the counsel. He fairly conceded that whether the process under by the petitioners amounts to manufacture would involve determination of a question relating to the rate of duty of excise and that, therefore, in terms of the provisions contained in section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and circumstances, the Court may entertain a writ petition, even ignoring availability of an alternative remedy. However, when the appeal provided under the statute against the judgement of the Tribunal lies before the Apex Court, to the exclusion of this Court, it would not be open for us to entertain a writ petition and bypass such appellate remedy. This is precisely the view expressed by the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ought to have carried the matter by way of an appeal before this Court under section 35L of the Central Excise Act, 1944. 18. In our opinion, the assessee ought not to have filed a writ petition before the High Court questioning the correctness or otherwise of the orders passed by the Tribunal. The Excise Law is a complete code in order to seek redress in excise matters and hence may not be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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