https://www.taxtmi.com/caselaws?id=43215 Availability of a statutory appeal remedy generally bars Article 226 relief where the dispute requires factual examination. Challenges to disallowance of MODVAT credit, penalty, withdrawal of facility, alleged suppression of facts, entitlement to credit and extended limitation require detailed factual enquiry before the appellate forum. Writ jurisdiction should not be invoked merely because the statutory remedy is onerous, absent exceptional circumstances such as lack of jurisdiction or infringement of fundamental rights. The petitioner must pursue the statutory appeal remedy. en-us Fri, 13 Dec 1991 00:00:00 +0530 Wed, 16 Jun 2010 17:49:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43215 Availability of a statutory appeal remedy generally bars Article 226 relief where the dispute requires factual examination. Challenges to disallowance of MODVAT credit, penalty, withdrawal of facility, alleged suppression of facts, entitlement to credit and extended limitation require detailed factual enquiry before the appellate forum. Writ jurisdiction should not be invoked merely because the statutory remedy is onerous, absent exceptional circumstances such as lack of jurisdiction or infringement of fundamental rights. The petitioner must pursue the statutory appeal remedy. Case-Laws Central Excise Fri, 13 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43215