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Issues: Whether the writ petition under Article 226 of the Constitution of India should be entertained despite the availability of a statutory appeal under the Central Excises and Salt Act, 1944, and whether the petitioner should be relegated to that remedy.
Analysis: The availability of an appeal under Section 35 of the Central Excises and Salt Act, 1944, together with the appellate power to modify or annul the impugned order under Section 35A of the said Act, was treated as an effective and efficacious alternative remedy. The Court also directed that the appeal, if filed, should be decided on merits after affording an opportunity of hearing, and that such hearing would include the right to lead evidence. Relief against pre-deposit was also granted by directing that Section 35F would not be insisted upon in the event of an appeal being filed within the stipulated time.
Conclusion: The writ petition was not entertained on merits and the petitioner was relegated to the statutory appellate remedy, with ancillary directions regarding hearing, time for filing the appeal, and non-requirement of pre-deposit.
Ratio Decidendi: Where an effective statutory appellate remedy exists, writ jurisdiction may be declined and the party relegated to that remedy, particularly when the appellate authority can grant full relief and decide the matter on merits after hearing the parties.