1999 (1) TMI 38

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....yer made is to dismiss the writ petition as not maintainable because the petitioner has not exhausted the alternative remedy of appeal provided under the Central Excise and Customs Act. 2.Vide three show cause notices dated 17-6-1992, 5-11-1992 and 23-3-1993, petitioner company was called upon to show cause by the Assistant Collector, Central Excise, Jallandhar as to why amount mentioned in the....

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....as not exhausted the alternative remedy of appeal under the Central Excise Act. I find force in this contention of the learned Counsel for the respondents. In the case of Titaghur Paper Mills Co. Ltd. v. State of Orissa - AIR 1983 SC 603, their Lordships of the Supreme Court held as under :- "Under the Scheme of the Act, there is a hierarchy of authorities before which the petitioners can get a....

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....AIR 1997 S.C. 1875, their Lordships of the Supreme Court said that the assessee should not be allowed to bye-pass the statutory remedies where the question of fact would have been properly agitated and asserted. 5.In the present case, petitioner has come to this Court at the stage when only show cause notices have been issued to it. Petitioner ought to have given reply to the show cause notices....