https://www.taxtmi.com/caselaws?id=44921 The SC held the High Court erred in dismissing the writ solely on the ground of an alternative remedy, noting its observations on Post Manufacturing Expenses and valuation were tentative and did not preclude the petitioner from raising those points in an appeal under Section 35. The Court acknowledged procedural time-limit issues but emphasized that important factual and legal issues had not been ventilated below. The SC declined to order a stay or waiver, permitting the petitioner to apply to the Collector (Appeal) for stay or waiver, and directing the Collector to decide any such application in accordance with law. en-us Wed, 22 Aug 1990 00:00:00 +0530 Mon, 27 Oct 2025 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44921 The SC held the High Court erred in dismissing the writ solely on the ground of an alternative remedy, noting its observations on Post Manufacturing Expenses and valuation were tentative and did not preclude the petitioner from raising those points in an appeal under Section 35. The Court acknowledged procedural time-limit issues but emphasized that important factual and legal issues had not been ventilated below. The SC declined to order a stay or waiver, permitting the petitioner to apply to the Collector (Appeal) for stay or waiver, and directing the Collector to decide any such application in accordance with law. Case-Laws Central Excise Wed, 22 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44921