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Issues: Whether the High Court should exercise writ jurisdiction under Article 226 to quash an excise classification order when an appeal under the statute is available.
Analysis: The impugned classification order was appealable under the Central Excises and Salt Act, 1944, and the statutory appellate hierarchy provided a complete machinery for redress. The Court held that the availability of an alternative departmental remedy was a strong ground for declining to invoke extraordinary writ jurisdiction, especially where no exceptional circumstance justified departure from the normal rule of self-imposed restraint. The possibility that appeals may take time, or that incidental hardship may arise, was held insufficient to bypass the statutory remedy.
Conclusion: The writ petition was not maintainable in view of the available alternative appellate remedy and was therefore rejected.
Final Conclusion: The Court declined to interfere under Article 226 and left the petitioner to pursue the statutory appeal remedy under the excise law.
Ratio Decidendi: Where a statute creates a special right and provides a complete appellate remedy for its enforcement, writ jurisdiction should ordinarily not be invoked unless exceptional grounds are shown.