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    <title>2002 (2) TMI 117 - HIGH COURT AT CALCUTTA</title>
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    <description>The High Court dismissed the writ petition filed by the Commissioner, Central Excise, challenging CEGAT orders on excise duties. The court emphasized that writ jurisdiction was not suitable for factual investigation and reiterated that it cannot re-evaluate facts determined by the Tribunal. It was highlighted that statutory authorities must exhaust available remedies before seeking relief through writ proceedings. The court rejected the petitioner&#039;s request for factual review, upholding the Tribunal&#039;s decision in favor of the respondents and vacating any interim orders, with costs to be determined later.</description>
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    <pubDate>Wed, 27 Feb 2002 00:00:00 +0530</pubDate>
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      <title>2002 (2) TMI 117 - HIGH COURT AT CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=46255</link>
      <description>The High Court dismissed the writ petition filed by the Commissioner, Central Excise, challenging CEGAT orders on excise duties. The court emphasized that writ jurisdiction was not suitable for factual investigation and reiterated that it cannot re-evaluate facts determined by the Tribunal. It was highlighted that statutory authorities must exhaust available remedies before seeking relief through writ proceedings. The court rejected the petitioner&#039;s request for factual review, upholding the Tribunal&#039;s decision in favor of the respondents and vacating any interim orders, with costs to be determined later.</description>
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      <pubDate>Wed, 27 Feb 2002 00:00:00 +0530</pubDate>
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