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    <description>Writ petitions challenging an appellate tribunal order were held not maintainable where the grievance concerned classification of goods and consequent duty liability, since the Central Excise Act, 1944 provided an efficacious statutory route under Sections 35G and 35H. The existence of constitutional judicial review did not justify invoking Article 226 when a comprehensive alternate remedy was available, so judicial restraint applied and the petitions were dismissed with liberty to pursue the statutory remedy.</description>
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      <description>Writ petitions challenging an appellate tribunal order were held not maintainable where the grievance concerned classification of goods and consequent duty liability, since the Central Excise Act, 1944 provided an efficacious statutory route under Sections 35G and 35H. The existence of constitutional judicial review did not justify invoking Article 226 when a comprehensive alternate remedy was available, so judicial restraint applied and the petitions were dismissed with liberty to pursue the statutory remedy.</description>
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