Parallel writ proceedings barred where a statutory appeal is pending against an excise demand and penalty order.

A writ petition challenging an excise demand and penalty was held not maintainable because a statutory appeal against the same order was already pending. The High Court reiterated that parallel proceedings are ordinarily impermissible and that writ jurisdiction should not normally be invoked when a special appellate forum is available to decide the grievance. As a result, the Court declined to examine the merits of the demand or the exemption claim and left the petitioner to pursue the pending appeal.

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Issues: Whether the writ petition was maintainable when a statutory appeal against the excise demand and penalty order was already pending, and whether the Court should examine the merits of the demand.

Analysis: The dispute arose from an excise demand and penalty order challenged under Articles 226 and 227 of the Constitution of India. The Court noted that an appeal against the same order had already been filed and was pending before the appellate authority. In such circumstances, parallel proceedings are ordinarily impermissible, and the High Court should not normally entertain a writ petition when a special statutory forum is available to adjudicate the grievance. The Court therefore declined to examine the merits or the exemption claim and left the petitioner to pursue the pending appeal.

Conclusion: The writ petition was not maintainable and was dismissed as improper and incompetent, with liberty to the petitioner to pursue the statutory appeal.

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