https://www.taxtmi.com/caselaws?id=786532 A statutory appellate remedy cannot be bypassed by invoking writ jurisdiction to avoid the mandatory pre-deposit condition attached to an appeal before CESTAT. Once the assessee elects the statutory appeal route, failure to comply with that condition does not create any fresh basis to seek relaxation through writ proceedings, especially where no change in circumstances is shown. The document also states that, absent statutory authority, one person's duty payment cannot be appropriated or adjusted against another person's separate pre-deposit obligation. Writ jurisdiction cannot be used indirectly to secure relief that the statute does not permit directly. en-us Tue, 10 Feb 2026 00:00:00 +0530 Sat, 14 Feb 2026 08:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786532 A statutory appellate remedy cannot be bypassed by invoking writ jurisdiction to avoid the mandatory pre-deposit condition attached to an appeal before CESTAT. Once the assessee elects the statutory appeal route, failure to comply with that condition does not create any fresh basis to seek relaxation through writ proceedings, especially where no change in circumstances is shown. The document also states that, absent statutory authority, one person's duty payment cannot be appropriated or adjusted against another person's separate pre-deposit obligation. Writ jurisdiction cannot be used indirectly to secure relief that the statute does not permit directly. Case-Laws Customs Tue, 10 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786532