https://www.taxtmi.com/caselaws?id=44594 The High Court dismissed a writ petition challenging an order by the Customs, Excise & Gold (Control) Appellate Tribunal regarding the imposition of duty and penalty on manufacturers for clearing pre-budget stock without payment between specific dates. The court emphasized the availability of an alternative remedy under Section 35G of the Central Excise and Salt Act, 1944 for reference to the High Court, concluding that the petitioners could pursue this statutory remedy as the issue did not concern duty rates or goods' valuation. en-us Fri, 21 Mar 1997 00:00:00 +0530 Thu, 01 Jul 2010 11:00:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44594 The High Court dismissed a writ petition challenging an order by the Customs, Excise & Gold (Control) Appellate Tribunal regarding the imposition of duty and penalty on manufacturers for clearing pre-budget stock without payment between specific dates. The court emphasized the availability of an alternative remedy under Section 35G of the Central Excise and Salt Act, 1944 for reference to the High Court, concluding that the petitioners could pursue this statutory remedy as the issue did not concern duty rates or goods' valuation. Case-Laws Central Excise Fri, 21 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44594