Alternative statutory remedy barred writ relief, with merits left open and delay in appeal potentially considered.

A writ petition challenging an excise-related matter was dismissed because the petitioner had an alternative statutory appeal remedy before the Appellate Tribunal under the Central Excise Act, 1944. The Court kept all merits issues open, and noted that any delay in filing the appeal could be considered with reference to the pendency of the writ petition if the appeal was filed within one month. It also stated that any interim relief request before the Tribunal would be decided independently on its own merits.

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Outcome: The writ petition was dismissed as the petitioner had an alternative statutory remedy of appeal before the Appellate Tribunal under the Central Excise Act, 1944. The Court left all issues on merits open, observed that delay in filing the appeal could be considered on the basis of the pendency of the writ petition if the appeal was filed within one month, and indicated that any request for interim relief before the Tribunal would be decided on its own merits.

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