2020 (12) TMI 417

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..... naraman, Standing Counsel ORDER Heard Mr. Jospeh Prabakar, Learned Counsel for the Petitioner and Mr. M.Santhanaraman, Learned Standing Counsel appearing for the Respondent and perused the materials placed on record, apart from the pleadings of the parties. 2. The Respondent by Order-in-Original No. 04/2018 dated 26.02.2018 had passed an order under the provisions of the Finance Act, 1994 (here .....

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..... ext, it must be recapitulated here that the Hon'ble Supreme Court of India in Assistant Collector of Central Excise -vs- Dunlop India Limited [(1985) 1 SCC 260] has succinctly explained the legal position relating to the exercise of discretionary powers under writ jurisdiction as follows:- "3. Article 226 is not meant to short-circuit or circumvent statutory procedures. It is only where stat .....

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..... device or the other. The practice certainly needs to be strongly discouraged." Having regard to that legal position, this Court does not express any view on the correctness or otherwise on the merits of the controversy involved in the matter. 4. In the result, the Writ Petition, which cannot be entertained, is dismissed. Consequently, the connected Miscellaneous Petition is closed. No costs.

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