https://www.taxtmi.com/caselaws?id=47625 An efficacious statutory appeal under the Central Excise Act barred writ intervention where the Commissioner's duty and penalty order was appealable to the Tribunal. The High Court treated interpretation of Rule 6(3)(b) of the Cenvat Credit Rules, 2002 and 2004 as a for the appellate forum, and held that the writ court should not be used to bypass that remedy. The constitutional challenge to the rule was also premature because the vires issue would arise only if the petitioner's construction failed before the Tribunal. The petitioner was therefore required to pursue the statutory appeal first, leaving the vires challenge open for later if necessary. en-us Fri, 30 Sep 2005 00:00:00 +0530 Fri, 30 Jul 2010 10:03:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47625 An efficacious statutory appeal under the Central Excise Act barred writ intervention where the Commissioner's duty and penalty order was appealable to the Tribunal. The High Court treated interpretation of Rule 6(3)(b) of the Cenvat Credit Rules, 2002 and 2004 as a for the appellate forum, and held that the writ court should not be used to bypass that remedy. The constitutional challenge to the rule was also premature because the vires issue would arise only if the petitioner's construction failed before the Tribunal. The petitioner was therefore required to pursue the statutory appeal first, leaving the vires challenge open for later if necessary. Case-Laws Central Excise Fri, 30 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47625