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    <title>2003 (11) TMI 106 - HIGH COURT OF JUDICATURE AT ALLAHABAD</title>
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    <description>The High Court dismissed the petition challenging orders of the Superintendent, Central Excise, emphasizing the availability of an alternative remedy under Section 35 of the Central Excise Act. The Court highlighted the principle that statutory appeal or revision mechanisms should not be bypassed in tax matters, citing previous Supreme Court decisions. The interim order was vacated, with the Court cautioning against interference in tax matters where statutory avenues for appeal exist. Despite the dismissal, the Court acknowledged the impact of the interim relief granted to the petitioner. The judgment stressed the importance of respecting the statutory framework and hierarchy of authorities in tax matters.</description>
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    <pubDate>Tue, 18 Nov 2003 00:00:00 +0530</pubDate>
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      <title>2003 (11) TMI 106 - HIGH COURT OF JUDICATURE AT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=47151</link>
      <description>The High Court dismissed the petition challenging orders of the Superintendent, Central Excise, emphasizing the availability of an alternative remedy under Section 35 of the Central Excise Act. The Court highlighted the principle that statutory appeal or revision mechanisms should not be bypassed in tax matters, citing previous Supreme Court decisions. The interim order was vacated, with the Court cautioning against interference in tax matters where statutory avenues for appeal exist. Despite the dismissal, the Court acknowledged the impact of the interim relief granted to the petitioner. The judgment stressed the importance of respecting the statutory framework and hierarchy of authorities in tax matters.</description>
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      <pubDate>Tue, 18 Nov 2003 00:00:00 +0530</pubDate>
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