Alternate statutory remedy barred writ review of excise adjudication, but conditional liberty to appeal was granted on deposit.

The writ petition challenging an excise adjudication order was declined because an efficacious statutory appeal was available, so the High Court did not entertain the petition on the ground of alternate remedy. The petitioner was, however, granted liberty to pursue the appellate remedy on condition that 50% of the demand is deposited within the stipulated time. The document reflects the court's emphasis on exhaustion of statutory remedies before invoking writ jurisdiction, while preserving a conditional right to appeal.

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Issues: Whether the writ petition challenging the excise adjudication order should be entertained despite the availability of a statutory appeal, and whether conditional liberty to appeal could be granted.

Outcome: The writ petition was not entertained on the ground of alternate statutory remedy, but the petitioner was given liberty to file an appeal on depositing 50% of the demand within the stipulated time.

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