https://www.taxtmi.com/caselaws?id=165559 Where an effective statutory appeal exists, writ jurisdiction should not be used to bypass factual disputes requiring examination of oral and documentary evidence. The court noted that liability for duty on tobacco stock was essentially a question of fact, so the proper course was to pursue the appellate remedy rather than seek direct writ relief. It also indicated that an appeal accompanied by an application for condonation of delay could be considered by the Collector, leaving that discretion to the appellate authority instead of deciding condonation in writ proceedings. The writ petition was dismissed for want of maintainability and the petitioner was directed to invoke the statutory appeal process. en-us Wed, 12 Oct 1977 00:00:00 +0530 Fri, 01 Aug 2014 12:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165559 Where an effective statutory appeal exists, writ jurisdiction should not be used to bypass factual disputes requiring examination of oral and documentary evidence. The court noted that liability for duty on tobacco stock was essentially a question of fact, so the proper course was to pursue the appellate remedy rather than seek direct writ relief. It also indicated that an appeal accompanied by an application for condonation of delay could be considered by the Collector, leaving that discretion to the appellate authority instead of deciding condonation in writ proceedings. The writ petition was dismissed for want of maintainability and the petitioner was directed to invoke the statutory appeal process. Case-Laws Central Excise Wed, 12 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165559