https://www.taxtmi.com/caselaws?id=205238 Where a dispute turns predominantly on factual questions of valuation and machine inclusion under a compounded levy scheme, writ jurisdiction under Article 226 should ordinarily not be exercised if an effective statutory appeal is available. The availability of an alternative remedy is not an absolute bar, but it remains a matter of judicial discretion and may be bypassed only in exceptional circumstances. On the facts, no such exceptional circumstance existed, so the High Court should not have entertained the writ petition. The matter was left to the statutory appellate authority to decide the assessee's eligibility and valuation issues in accordance with law. en-us Thu, 18 Feb 2010 00:00:00 +0530 Mon, 02 Nov 2015 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205238 Where a dispute turns predominantly on factual questions of valuation and machine inclusion under a compounded levy scheme, writ jurisdiction under Article 226 should ordinarily not be exercised if an effective statutory appeal is available. The availability of an alternative remedy is not an absolute bar, but it remains a matter of judicial discretion and may be bypassed only in exceptional circumstances. On the facts, no such exceptional circumstance existed, so the High Court should not have entertained the writ petition. The matter was left to the statutory appellate authority to decide the assessee's eligibility and valuation issues in accordance with law. Case-Laws Central Excise Thu, 18 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205238