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<h1>Petition dismissed: writ relief refused where statutory remedy of appeal to specialized appellate forum is available</h1> HC dismissed the petition, holding that petitioners have an alternative remedy by appeal to the Central Excise Service Tax Appellate Tribunal (CESTAT). ... Maintainability of petition - availability of alternative remedy - HELD THAT:- There is an alternative remedy available to petitioners by way of appeal before the concerned Central Excise Service Tax Appellate Tribunal (CESTAT). Therefore, it is not inclined to exercise our discretionary jurisdiction. Petition dismissed. The court declined to exercise its discretionary jurisdiction because 'There is an alternative remedy available to petitioners by way of appeal before the concerned Central Excise Service Tax Appellate Tribunal (CESTAT).' The essential legal reasoning rests on availability of an adequate alternative remedy-an appeal to CESTAT-rendering High Court intervention inappropriate. Consequently, the petitions were dismissed ('Petitions dismissed.'). The order is terse and disposes of the petitions solely on jurisdictional grounds without addressing the merits of the underlying disputes.