https://www.taxtmi.com/caselaws?id=218870 The SC held that valuation of assessable value by the Tribunal is a matter within the statutory excise appeal mechanism and the assessee should have invoked the remedy under Section 35L of the Central Excise Act rather than filing a writ under Article 226 before the HC. The Single Judge was correct that the statutory right of appeal must be exhausted first, and the Division Bench of the HC erred in entertaining the writ appeal. The decision was therefore in favor of the revenue, dismissing the writ route. en-us Tue, 28 Feb 2012 00:00:00 +0530 Mon, 18 Aug 2025 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218870 The SC held that valuation of assessable value by the Tribunal is a matter within the statutory excise appeal mechanism and the assessee should have invoked the remedy under Section 35L of the Central Excise Act rather than filing a writ under Article 226 before the HC. The Single Judge was correct that the statutory right of appeal must be exhausted first, and the Division Bench of the HC erred in entertaining the writ appeal. The decision was therefore in favor of the revenue, dismissing the writ route. Case-Laws Central Excise Tue, 28 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218870