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Issues: Whether the writ petition was maintainable in view of the statutory appellate and reference remedies, and whether refusal of further time to file written representations amounted to violation of natural justice.
Analysis: The petitioner complained that the adjudicating authority proceeded to decide the matter without waiting for a written representation and sought interference under Article 226. The statutory scheme under the Central Excises and Salt Act, 1944 provided alternative remedies, and the court treated those remedies as effective and adequate. The refusal to grant further adjournment was held to be a matter of discretion in the adjudicatory process. The court found that the petitioner had been heard, that the hearing had concluded, and that the grievance about denial of further time could be raised in the statutory appeal or reference proceedings rather than in writ jurisdiction.
Conclusion: The writ petition was not maintainable and the challenge based on natural justice failed; the decision was in favour of Revenue.
Final Conclusion: The impugned adjudication was left undisturbed, and the petitioner was relegated to the remedies provided under the Act.
Ratio Decidendi: Where a statute provides an effective appellate framework, a writ petition will ordinarily not lie to challenge an adjudication merely on the ground of refusal of further adjournment or alleged breach of natural justice, especially when the grievance can be pursued in the statutory remedy.