1998 (9) TMI 91

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....hown in the application, order dated 12-8-1998 is recalled. At the request of Counsel for the petitioner, the writ petition is taken on Board for final disposal. 2. In this writ petition, petitioner seeks a writ in the nature of Certiorari quashing show cause notice, Annexure P-4, whereby petitioner was told that it has contravened the provisions of Section 6 of the Central Excises and Sa....

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.... parties, I am of the view that the writ petition is pre-mature as petitioner has not exhausted the remedy provided under Central Excise and Customs Act. In Titaghur Paper Mills Co. Ltd. v. State of Orissa, AIR 1983 SC 603, the Hon'ble Supreme Court has held; "In the instant case against the order of assessment made by Sales Tax Officer under the Orissa Sales Tax Act the petitioners, assessees,....

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....cial remedy for enforcing it, the remedy provided by that statute only must be availed of." 4. Likewise, in the State of Goa v. Leukoplast India Ltd. [1997 (92) E.L.T. 19 (S.C.) = AIR 1997 SC 1875], the Hon'ble Supreme Court has held; "Under the scheme of the Act, there is a hierarchy of authorities before which the petitioners can get adequate redress against the wrongful acts complai....