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    <title>1994 (12) TMI 82 - HIGH COURT OF JUDICATURE AT MADRAS</title>
    <link>https://www.taxtmi.com/caselaws?id=44015</link>
    <description>Where an efficacious statutory appeal lies against an excise duty assessment order on both facts and law, writ relief under Article 226 should ordinarily yield to the appellate remedy. The appellants were therefore directed to pursue appeals under the Act instead of continuing in writ proceedings. Time was granted to institute the appeals, and the appellate tribunal was told to decide them on merits without raising limitation, while all other contentions were left open. The merits of the excise duty demand were not examined, and the dispute was left for determination by the statutory appellate forum.</description>
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    <pubDate>Wed, 14 Dec 1994 00:00:00 +0530</pubDate>
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      <title>1994 (12) TMI 82 - HIGH COURT OF JUDICATURE AT MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=44015</link>
      <description>Where an efficacious statutory appeal lies against an excise duty assessment order on both facts and law, writ relief under Article 226 should ordinarily yield to the appellate remedy. The appellants were therefore directed to pursue appeals under the Act instead of continuing in writ proceedings. Time was granted to institute the appeals, and the appellate tribunal was told to decide them on merits without raising limitation, while all other contentions were left open. The merits of the excise duty demand were not examined, and the dispute was left for determination by the statutory appellate forum.</description>
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      <pubDate>Wed, 14 Dec 1994 00:00:00 +0530</pubDate>
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