Writ petition not entertained where an effective statutory appeal existed against excise assessment orders.

A writ petition under Article 226 challenging excise orders on assessable value was not entertained because an effective statutory appeal remedy was available under the excise framework. The Court applied the settled principle that writ jurisdiction should not normally be invoked when a specific appellate forum exists for redress of the grievance, and held that the petitioners had not exhausted that remedy. The merits of the assessment and review orders were left open for determination by the appellate authority, and the petitioners were directed to pursue the statutory appeal.

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Issues: Whether the writ petition under Article 226 was maintainable when an effective statutory appeal remedy was available against the impugned excise orders.

Analysis: The petition challenged review of the assessable value under the excise law, but the Court noted that the orders were appealable under the statutory scheme. Relying on the settled principle that the High Court should not normally entertain a writ petition where a specific statutory forum exists for redressal of the grievance, the Court held that the petitioners had not exhausted the available remedy. The merits of the assessment orders were therefore left open for consideration by the appellate authority.

Conclusion: The writ petition was not entertained on merits and the petitioners were directed to pursue the statutory appeal remedy.

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