Alternative statutory remedy barred writ review of excise adjudication, leaving parties to pursue the prescribed appeal.

A writ petition challenging an excise adjudication confirming demand and imposing penalties was found not maintainable because an effective statutory appellate remedy was available. The Court held that alleged procedural lapses and complaints of non-compliance with earlier remand directions could be raised before the appellate forum, and that extraordinary writ jurisdiction should not be used to bypass that remedy. The petition was therefore not entertained, while the petitioners were left free to pursue the statutory appeal, with no finding on the merits of the adjudication.

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Issues: Whether the writ petition was maintainable in view of the availability of an alternative appellate remedy.

Analysis: The order impugned arose from an excise adjudication confirming demand and imposing penalties. The Court noted that the petitioners had an appellate remedy against the order and that the grievance regarding alleged procedural lapses or non-compliance with earlier remand directions could be pursued in that forum. In these circumstances, the extraordinary writ jurisdiction was not invoked to bypass the statutory remedy.

Conclusion: The writ petition was not maintainable and was not entertained.

Final Conclusion: The petitioners were left at liberty to avail the statutory appeal, and the matter was disposed of without any observation on the merits of the adjudication.

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