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    <title>2014 (5) TMI 93 - CALCUTTA HIGH COURT</title>
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    <description>A writ petition may still be maintainable against an order under Section 35F of the Central Excise Act even where a statutory appellate remedy exists, because a limited appeal on a substantial question of law is not always an equally efficacious alternative. The note also states that disparity in electricity consumption, without corroborative evidence of excess raw material, clandestine manufacture, or other supporting material, is insufficient to sustain a demand-related order or pre-deposit direction. On that reasoning, the impugned order was treated as unsustainable and the matter was directed for fresh consideration by the Tribunal.</description>
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