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    <title>2000 (11) TMI 158 - HIGH COURT OF JUDICATURE AT MADRAS</title>
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    <description>The court dismissed the writ petitions filed by a manufacturing company challenging the order of the Collector of Central Excise, Madurai. The court held that the petitioners failed to exhaust the legal remedy of appealing before the Customs, Excise &amp;amp; Gold Control Appellate Tribunal (CEGAT) before seeking relief under Article 226 of the Constitution. The court emphasized the need to pursue available legal remedies before resorting to writ petitions and clarified the process for challenging excise duty demands on imported materials in manufacturing processes.</description>
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    <pubDate>Fri, 03 Nov 2000 00:00:00 +0530</pubDate>
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      <description>The court dismissed the writ petitions filed by a manufacturing company challenging the order of the Collector of Central Excise, Madurai. The court held that the petitioners failed to exhaust the legal remedy of appealing before the Customs, Excise &amp;amp; Gold Control Appellate Tribunal (CEGAT) before seeking relief under Article 226 of the Constitution. The court emphasized the need to pursue available legal remedies before resorting to writ petitions and clarified the process for challenging excise duty demands on imported materials in manufacturing processes.</description>
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      <pubDate>Fri, 03 Nov 2000 00:00:00 +0530</pubDate>
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