https://www.taxtmi.com/caselaws?id=32320 A writ challenge to a cess demand was found inappropriate where the central issue was a disputed factual question whether bleaching and dyeing on a job-work basis amounted to manufacture. Because an efficacious statutory appeal under Section 5A(7) of the Textiles Committee Act, 1963 was available, the Court held that writ jurisdiction should not be used in preference to the appellate remedy. The petition was treated as premature for non-exhaustion of the statutory appeal process, and the merits of cess liability were left open for consideration by the appellate authority. en-us Tue, 06 Mar 2007 00:00:00 +0530 Thu, 05 Feb 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32320 A writ challenge to a cess demand was found inappropriate where the central issue was a disputed factual question whether bleaching and dyeing on a job-work basis amounted to manufacture. Because an efficacious statutory appeal under Section 5A(7) of the Textiles Committee Act, 1963 was available, the Court held that writ jurisdiction should not be used in preference to the appellate remedy. The petition was treated as premature for non-exhaustion of the statutory appeal process, and the merits of cess liability were left open for consideration by the appellate authority. Case-Laws Central Excise Tue, 06 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32320