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Issues: Whether the writ petition challenging the excise order was maintainable in view of the statutory appellate remedy under Section 9A of the Rajasthan Excise Act, 1950.
Analysis: The impugned order was passed under the Rajasthan Excise Act, 1950 and a specific appellate and revisional mechanism was available under Section 9A of that Act. In exercise of jurisdiction under Article 226 of the Constitution of India, the High Court ordinarily does not interfere where an efficacious alternative remedy exists, save in exceptional cases. As the petitioner could approach the competent appellate authority and seek redressal on merits, the writ jurisdiction was not required to be exercised.
Conclusion: The writ petition was not entertained on the ground of availability of an alternative statutory remedy.