2016 (7) TMI 1215

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..... y for redress of grievance, it requires an exceptional case for the writ court to exercise discretion in favour of the aggrieved litigant. In revenue matters the writ court must be more circumspect and entertain a writ petition only if noninterference would aggravate a palpable injustice to the aggrieved litigant or if the alternative remedy is not efficacious. In such case, he ought to be granted .....

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..... Central Excise and Service Tax Appellate Tribunal established under sub-section (1) of section 129 of the Customs Act. Without exhausting the alternative remedy provided by the statute, the petitioner has rushed to this Court by presenting this writ petition seeking quashing of the impugned order. According to Mr. Mehta, learned Advocate for the petitioner, the Principal Commissioner could not h .....

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..... t with in this order. It is settled law that when the statute provides a complete machinery for redress of grievance, it requires an exceptional case for the writ court to exercise discretion in favour of the aggrieved litigant. In revenue matters the writ court must be more circumspect and entertain a writ petition only if noninterference would aggravate a palpable injustice to the aggrieved lit .....

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