https://www.taxtmi.com/caselaws?id=42050 A writ petition challenging factual findings and evidentiary objections was not entertained because an effective statutory appeal was available under Section 35B of the Central Excises and Salt Act, 1944. The High Court held that issues such as inspection of relied-upon papers, alleged prejudice from non-production of the branch manager for cross-examination, and appreciation of evidence were matters for the appellate authority, which could examine the record and sift the evidence in detail. It declined to reappraise evidence in Article 226 jurisdiction and rejected the petition on the ground of alternative statutory remedy. en-us Fri, 22 Nov 1985 00:00:00 +0530 Tue, 08 Jun 2010 17:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42050 A writ petition challenging factual findings and evidentiary objections was not entertained because an effective statutory appeal was available under Section 35B of the Central Excises and Salt Act, 1944. The High Court held that issues such as inspection of relied-upon papers, alleged prejudice from non-production of the branch manager for cross-examination, and appreciation of evidence were matters for the appellate authority, which could examine the record and sift the evidence in detail. It declined to reappraise evidence in Article 226 jurisdiction and rejected the petition on the ground of alternative statutory remedy. Case-Laws Central Excise Fri, 22 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42050