https://www.taxtmi.com/caselaws?id=41644 Interim relief under Article 226 is available only in aid of a substantive writ claim capable of final adjudication; where no quashing or other principal relief is sought against the assessment and demand order, the writ court cannot be invoked merely to secure time or protection for filing a statutory appeal. The availability of an efficacious appellate remedy under Section 35 of the Central Excises and Salt Act required the petitioner to pursue that remedy and seek interim relief from the appellate authority. The writ petition was therefore not maintainable and was rejected. en-us Mon, 10 Sep 1979 00:00:00 +0530 Sat, 05 Jun 2010 11:10:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41644 Interim relief under Article 226 is available only in aid of a substantive writ claim capable of final adjudication; where no quashing or other principal relief is sought against the assessment and demand order, the writ court cannot be invoked merely to secure time or protection for filing a statutory appeal. The availability of an efficacious appellate remedy under Section 35 of the Central Excises and Salt Act required the petitioner to pursue that remedy and seek interim relief from the appellate authority. The writ petition was therefore not maintainable and was rejected. Case-Laws Central Excise Mon, 10 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41644