Supreme Court sets aside High Court judgment, directs assessee to exhaust statutory remedy. Appeal won't be dismissed, to be decided on merits.

UNION OF INDIA Versus ZALCON ELECTRONICS

UNION OF INDIA Versus ZALCON ELECTRONICS - 2010 (255) E.L.T. 490 (S.C.) The Supreme Court held that the writ petition was not maintainable before the High Court as the matter required detailed adjudication by the competent authority. The High Court should not have interfered and should have directed the assessee to exhaust the statutory remedy. The impugned judgment of the High Court was set aside, and the assessee was directed to file a statutory appeal within eight weeks. The appeal will not be dismissed on the ground of limitation and will be decided on its own merits. Civil Appeal is disposed of accordingly.