1998 (11) TMI 135

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....ayer made by the respondent is to dismiss CWP No. 8498 of 1990 being not maintainable because the petitioner has not exhausted the alternative remedy of appeal. 2.Petitioner filed writ petition under Article 226 of the Constitution for quashing show-cause notice, Annexure P-6. Vide notice dated 15-5-1990, Annexure P-6, the Additional Collector, Central Excise, Chandigarh called upon the petitio....

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.... raised by the respondent is patently illegal and can be challenged by filing writ petition. Learned Counsel also made a reference to Jindal Strips Limited & Another v. State of Haryana & Others, (1996) 100 Sales Tax Cases 457 to contend that where a writ petition is pending for a number of years, party cannot be compelled to go before the Authorities even where the statute provides an alternative....

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....hen only a show-cause notice had been issued to it and the facts set out in the writ petition had not been brought to the notice of the Assessing Authority. It has been repeatedly held by the Apex Court that where the Act provides for complete machinery to challenge an order of assessment, then instead of seeking remedy by way of a petition under Article 226 of the Constitution, the person aggriev....