https://www.taxtmi.com/caselaws?id=44091 Availability of an alternative remedy did not bar writ jurisdiction because it is only a rule of discretion, and the petition's long pendency made summary rejection inappropriate; the preliminary objection was overruled. On the merits, the Tribunal's finding that the goods were cotton furnishing fabrics manufactured and cleared without duty was sustained because it rested on inspection, contemporaneous admission, and the absence of any timely dispute, so there was no need for chemical examination and no patent error or perversity was shown. The writ petition was therefore maintainable, but the substantive challenge to the excise demand and penalty reduction failed, leaving the Tribunal's order substantially undisturbed. en-us Tue, 04 Jan 1994 00:00:00 +0530 Wed, 23 Jun 2010 10:02:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44091 Availability of an alternative remedy did not bar writ jurisdiction because it is only a rule of discretion, and the petition's long pendency made summary rejection inappropriate; the preliminary objection was overruled. On the merits, the Tribunal's finding that the goods were cotton furnishing fabrics manufactured and cleared without duty was sustained because it rested on inspection, contemporaneous admission, and the absence of any timely dispute, so there was no need for chemical examination and no patent error or perversity was shown. The writ petition was therefore maintainable, but the substantive challenge to the excise demand and penalty reduction failed, leaving the Tribunal's order substantially undisturbed. Case-Laws Central Excise Tue, 04 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44091