https://www.taxtmi.com/caselaws?id=45585 Where manufacture is authorised under a valid licence and the manufacturer is ready to pay duty, excise authorities cannot withhold clearance of the goods merely because of a private dispute among heirs; the power under the statutory scheme extends to levy, licence and removal on payment of duty, not to interdict clearance absent express authority. The writ court may still intervene under Article 226 despite appellate or revisional remedies where the impugned condition is patently without jurisdiction and the facts are undisputed, especially if insisting on alternative remedies would cause avoidable delay and prejudice. en-us Mon, 27 Jan 1958 00:00:00 +0530 Mon, 12 Jul 2010 16:24:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45585 Where manufacture is authorised under a valid licence and the manufacturer is ready to pay duty, excise authorities cannot withhold clearance of the goods merely because of a private dispute among heirs; the power under the statutory scheme extends to levy, licence and removal on payment of duty, not to interdict clearance absent express authority. The writ court may still intervene under Article 226 despite appellate or revisional remedies where the impugned condition is patently without jurisdiction and the facts are undisputed, especially if insisting on alternative remedies would cause avoidable delay and prejudice. Case-Laws Central Excise Mon, 27 Jan 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45585