1985 (11) TMI 65 - HC - Central Excise

Summary

The High Court of Judicature at Allahabad rejected a writ petition stating that the petitioner has an alternative statutory remedy of appeal under Section 35B of the Central Excises and Salt Act, 1944. The court emphasized that issues raised in the writ petition can be addressed during the appeal process, including the opportunity to inspect papers and documents, cross-examination of witnesses, and evidence appreciation. The writ petition was rejected.