Court Clarifies Appeal Process Under Finance Act 1994; Writ Petitions Maintainable Despite Alternative Remedies.

The High Court considered the maintainability of an appeal against an Order-in-Original and jurisdiction to pass an order in appeal under the Finance Act, 1994. The Court noted that an appeal lies u/s 86 against the Order-in-Appeal. The Court distinguished between 'entertainability' and 'maintainability' of a writ petition, emphasizing that the existence of an alternative remedy does not bar the maintainability of a writ petition. The Court held that disputed factual issues should be decided by the appropriate authorities and not in a writ petition. The Court found no exceptional circumstances to entertain the writ petition and directed the petitioner to pursue the statutory remedy of appeal u/s 86 of the Finance Act, 1994. The Court recalled the interim order and disposed of the petition. .....

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