https://www.taxtmi.com/caselaws?id=48262 The High Court dismissed the writ petition, emphasizing the availability of an alternative remedy under Section 35H of the Excise Act. The Court highlighted that the petitioner failed to demonstrate special circumstances to bypass the statutory reference application and noted that the discretionary power to grant relief under Article 226 should be judiciously exercised, especially when alternative remedies exist. The Court underscored the importance of exhausting statutory remedies and the discretionary nature of the High Court's power to entertain writ petitions despite the availability of alternative remedies. en-us Tue, 16 Jan 2007 00:00:00 +0530 Tue, 03 Aug 2010 15:14:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48262 The High Court dismissed the writ petition, emphasizing the availability of an alternative remedy under Section 35H of the Excise Act. The Court highlighted that the petitioner failed to demonstrate special circumstances to bypass the statutory reference application and noted that the discretionary power to grant relief under Article 226 should be judiciously exercised, especially when alternative remedies exist. The Court underscored the importance of exhausting statutory remedies and the discretionary nature of the High Court's power to entertain writ petitions despite the availability of alternative remedies. Case-Laws Central Excise Tue, 16 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48262