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of <h1>Dismissal of Petition for Alternative Remedy; Appeal Process Guidance</h1> <h3>UNITED PHOSPHORUS LTD. Versus UNION OF INDIA</h3> UNITED PHOSPHORUS LTD. Versus UNION OF INDIA - 2005 (184) E.L.T. 27 (Guj.) The High Court of Gujarat at Ahmedabad dismissed the petition as the petitioner had an alternative remedy of appeal before the Commissioner (Appeal), Central Excise, which was availed. The court suggested the petitioner to expedite the appeal process by approaching the appellate authority with a proper application. The petition was dismissed on the ground of alternative remedy, allowing the petitioner to raise all contentions before the appellate authority.
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