2004 (5) TMI 88

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..... 23-12-2002, copy of which is Annexure-A to the writ petition. 2. In our opinion, the petitioner has an alternative remedy of filing a reference application under Section 35H of the Central Excise Act and hence we are not inclined to entertain this writ petition under Article 226 of the Constitution. 3. It has been repeatedly held by the Supreme Court that in tax matters, there should not be any .....

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..... sdiction should not be invoked in matters relating to its provisions. A similar view was taken in Assistant Collector of Central Excise v. Dunlop India Ltd., 1985 (19) E.L.T. 22 (S.C.) = AIR 1985 SC 330. 6. In Asst. Collector of Central Excise v. Dunlop India Ltd. (supra) the Supreme Court observed : "Article 226 is not meant to short circuit or circumvent statutory procedures. It is only where .....

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..... Court held that where there is a hierarchy of appeals provided by the statute the party must exhaust the statutory remedies before resorting to writ jurisdiction. All these decisions are related to taxing statutes, and are hence apposite to the present context. 8. In Sheela Devi v. Jaspal Singh, AIR 1999 SC 2859 and Punjab National Bank v. D.C. Krishna, 2001 (6) SCC 569, the Supreme Court held th .....

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