https://www.taxtmi.com/caselaws?id=42030 A writ petition challenging a departmental direction to obtain a licence and pay duty on dross and skimmings was found premature because Chapter VIA of the Central Excises and Salt Act, 1944 provided an adequate statutory appellate framework. The High Court held that where appeal, second appeal and reference remedies were available and had not been exhausted, Article 226 should not be used to bypass the prescribed procedure. It also noted that the matter was not time-barred and the petitioner could still appear before the departmental authority to contest liability. The petition was therefore not maintainable until statutory remedies were first pursued. en-us Fri, 31 Oct 1986 00:00:00 +0530 Tue, 08 Jun 2010 16:50:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42030 A writ petition challenging a departmental direction to obtain a licence and pay duty on dross and skimmings was found premature because Chapter VIA of the Central Excises and Salt Act, 1944 provided an adequate statutory appellate framework. The High Court held that where appeal, second appeal and reference remedies were available and had not been exhausted, Article 226 should not be used to bypass the prescribed procedure. It also noted that the matter was not time-barred and the petitioner could still appear before the departmental authority to contest liability. The petition was therefore not maintainable until statutory remedies were first pursued. Case-Laws Central Excise Fri, 31 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42030