https://www.taxtmi.com/caselaws?id=247166 Writ jurisdiction under Article 226 remains available despite a statutory appellate remedy where that remedy is confined to substantial questions of law and is not equally efficacious. Electricity-consumption disparities alone cannot support a demand or pre-deposit direction without corroborative evidence of excess inputs, manufacture, clandestine clearance, or comparable circumstances. Reliance on electricity data while overlooking contrary expert material reflects non-application of mind. Such defects can justify setting aside a pre-deposit refusal and requiring fresh consideration on the record. en-us Tue, 22 Apr 2014 00:00:00 +0530 Thu, 13 Nov 2014 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247166 Writ jurisdiction under Article 226 remains available despite a statutory appellate remedy where that remedy is confined to substantial questions of law and is not equally efficacious. Electricity-consumption disparities alone cannot support a demand or pre-deposit direction without corroborative evidence of excess inputs, manufacture, clandestine clearance, or comparable circumstances. Reliance on electricity data while overlooking contrary expert material reflects non-application of mind. Such defects can justify setting aside a pre-deposit refusal and requiring fresh consideration on the record. Case-Laws Central Excise Tue, 22 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247166