https://www.taxtmi.com/caselaws?id=43935 When an effective statutory appeal is available, writ jurisdiction under Article 226 may be declined and the party relegated to the appellate remedy. The text notes that the appellate powers under Sections 35 and 35A of the Central Excises and Salt Act, 1944 were treated as adequate because the authority could modify or annul the impugned order and decide the matter on merits after hearing the parties, including permitting evidence. It also records ancillary relief that, if the appeal was filed within time, Section 35F pre-deposit would not be insisted upon, while the appeal was to be heard on merits with opportunity of hearing. en-us Tue, 20 Sep 1994 00:00:00 +0530 Tue, 22 Jun 2010 10:00:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43935 When an effective statutory appeal is available, writ jurisdiction under Article 226 may be declined and the party relegated to the appellate remedy. The text notes that the appellate powers under Sections 35 and 35A of the Central Excises and Salt Act, 1944 were treated as adequate because the authority could modify or annul the impugned order and decide the matter on merits after hearing the parties, including permitting evidence. It also records ancillary relief that, if the appeal was filed within time, Section 35F pre-deposit would not be insisted upon, while the appeal was to be heard on merits with opportunity of hearing. Case-Laws Central Excise Tue, 20 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43935