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2013 (12) TMI 823

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....ijay Karthikeyan ORDER These writ petitions have been filed challenging the show cause notice issued by the Assistant Commissioner of Central Excise, Dindigul Division, in C.No.V/52/15/12/2008 Adjn dated 11.07.2008 and 21.07.2008 respectively. 2. The show cause notice is issued to the petitioners demanding the duty amount of Rs.97,76,976/- (Rupees Ninety Seven Lakhs Seventy Six Thousand Nine ....

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....ising one or other plea, as a matter of fact, disputing facts. Hence, this Court in exercise of the jurisdiction under Article 226 of the Constitution of India, is not inclined to go into the factual disputes raised by the petitioner and decide the matter one way or the other. Since there is an effective alternative remedy under the provisions of the Customs Act, 1962, the writ petitions by-passin....