Statutory alternative remedy bars writ challenge to an excise show-cause notice when adjudication is still pending.

A writ challenge to an excise recovery show-cause notice was treated as premature because the petitioner had not exhausted the statutory remedy. The petitioner was required to file a reply and participate in the adjudicatory process, and the excise scheme also provided an appeal if the decision went against it. On that basis, the writ petition was found not maintainable and dismissed in favour of the Revenue.

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Issues: Whether the writ petition was maintainable when the petitioner had not exhausted the statutory alternative remedy against the show-cause notice issued under the excise law.

Analysis: The challenge was directed only against a show-cause notice issued for recovery under the excise provisions. The petitioner had been required to submit its reply and participate in the adjudicatory process, and the statutory scheme provided a further appeal if the decision went against it. In these circumstances, the writ petition was held to be premature and the petitioner was required to pursue the remedy provided under the statute.

Conclusion: The writ petition was not maintainable and was dismissed in favour of the Revenue.

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