2005 (6) TMI 23

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..... cretion in entertaining the writ for challenging the impugned order passed by the Commissioner under section 263 of the Act - What this court in writ cannot decide, the appellate court can always decide. It is for the reason that the jurisdiction of appellate court under section 253(1)(c) ibid is quite large and wide whereas, the writ court cannot examine the facts like an appellate court. Even th .....

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..... rises under section 260A of the Act. When the efficacious remedy of statutory appeal and then further statutory appeal is provided and the same can be availed of then, in that event, the writ court should not exercise its extraordinary discretion in entertaining the writ for challenging the impugned order passed by the Commissioner under section 263 of the Act. Even otherwise, looking to the natur .....

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..... ndoubtedly concerned the Revenue and need to be probed in great detail on facts by the appellate court which can examine the facts involved in great detail along with all legal issues raised by the petitioner. Learned counsel for the petitioner placing reliance on the decision rendered in the case in Whirlpool Corporation v. Registrar of Trade Marks, AIR 1999 SC 22, contended that when the impug .....

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