Statutory appellate remedy bars writ challenge to excise price-list approval, with liberty to file appeals within time.

Where an effective statutory appellate remedy exists against an excise authority's order approving price lists and the wholesale cash price components, the writ court will ordinarily decline interference and relegate the aggrieved party to that remedy. The High Court held that the writ petitions were not maintainable because the statute itself provided an appeal against the impugned orders. It nevertheless granted liberty to file appeals within one month and directed that appeals filed within that period be entertained without objection on limitation.

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Issues: Whether the writ petitions challenging approval of price lists and the expenses to be included in the wholesale cash price were maintainable when an alternative statutory remedy was available.

Analysis: The dispute related to approval of price lists under the excise rules and the inclusion of certain expenses in the wholesale cash price. The Court held that the writ remedy was not the proper course because the statute itself provided a remedy against the orders of the appropriate authority. The Court also granted liberty to pursue appeals within one month and directed that such appeals, if filed within time, should be entertained without objection on limitation.

Conclusion: The writ petitions were not maintainable and no interference was called for; the petitioners were left to pursue the statutory appellate remedy.

Final Conclusion: The challenge was rejected at the writ stage, with the parties relegated to the remedy of appeal under the excise framework.

Ratio Decidendi: Where an effective statutory appellate remedy exists against an excise authority's order on price-list approval, the writ court will ordinarily decline interference and relegate the aggrieved party to that remedy.

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