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Issues: Whether the writ petition was maintainable in view of the alternative statutory remedy of appeal under Section 35G of the Central Excise Act, 1944.
Analysis: The impugned order of the Tribunal was challenged in writ jurisdiction. The availability of an appeal under Section 35G of the Central Excise Act, 1944 was treated as an effective alternative statutory remedy, and the petition was found to be not maintainable.
Conclusion: The writ petition was held to be not maintainable because of the alternative remedy of appeal under Section 35G of the Central Excise Act, 1944.
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