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    <description>The dominant issue was maintainability of a writ petition in view of an efficacious alternative statutory remedy of appeal to CESTAT. Applying the principle that writ jurisdiction is ordinarily not invoked where an adequate appellate forum exists, the HC declined to examine the merits and expressly kept all contentions open for adjudication by CESTAT. The petition was dismissed as withdrawn, with liberty to the petitioners to file an appeal within two weeks and to comply with the statutory pre-deposit requirement within three months.</description>
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      <description>The dominant issue was maintainability of a writ petition in view of an efficacious alternative statutory remedy of appeal to CESTAT. Applying the principle that writ jurisdiction is ordinarily not invoked where an adequate appellate forum exists, the HC declined to examine the merits and expressly kept all contentions open for adjudication by CESTAT. The petition was dismissed as withdrawn, with liberty to the petitioners to file an appeal within two weeks and to comply with the statutory pre-deposit requirement within three months.</description>
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