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    <title>1990 (12) TMI 98 - HIGH COURT OF JUDICATURE AT ALLAHABAD</title>
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    <description>Writ jurisdiction was declined because the impugned demands and orders were appealable under the statutory scheme, and the controversy depended on disputed facts. The terms of the B-2 bond, the effect of the storage circulars, the quantity of stock stored and cleared, and the plea of promissory estoppel required examination by the appellate authority rather than summary determination in writ proceedings. The plea of limitation was also not suitable for acceptance at the writ stage. The petitioners were therefore required to pursue the appellate remedy.</description>
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      <title>1990 (12) TMI 98 - HIGH COURT OF JUDICATURE AT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=43157</link>
      <description>Writ jurisdiction was declined because the impugned demands and orders were appealable under the statutory scheme, and the controversy depended on disputed facts. The terms of the B-2 bond, the effect of the storage circulars, the quantity of stock stored and cleared, and the plea of promissory estoppel required examination by the appellate authority rather than summary determination in writ proceedings. The plea of limitation was also not suitable for acceptance at the writ stage. The petitioners were therefore required to pursue the appellate remedy.</description>
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