https://www.taxtmi.com/caselaws?id=383258 A writ court may decline to entertain a challenge to annual production capacity determination where an efficacious statutory appeal is available, leaving that issue to the appellate remedy. However, where a rule has been held invalid to the extent it mandates penalty equivalent to duty, interest and penalty imposed beyond the legally sustainable limit cannot stand in writ jurisdiction. Applying that principle, the excessive interest and penalty component was set aside, while the remaining grievance was left open for appeal. The decision thus preserves the alternate remedy rule for factual or capacity ination disputes, but allows writ interference to remove levies that exceed the scope permitted by the invalidated rule. en-us Tue, 16 Jul 2019 00:00:00 +0530 Wed, 02 Dec 2020 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383258 A writ court may decline to entertain a challenge to annual production capacity determination where an efficacious statutory appeal is available, leaving that issue to the appellate remedy. However, where a rule has been held invalid to the extent it mandates penalty equivalent to duty, interest and penalty imposed beyond the legally sustainable limit cannot stand in writ jurisdiction. Applying that principle, the excessive interest and penalty component was set aside, while the remaining grievance was left open for appeal. The decision thus preserves the alternate remedy rule for factual or capacity ination disputes, but allows writ interference to remove levies that exceed the scope permitted by the invalidated rule. Case-Laws Central Excise Tue, 16 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383258