1998 (11) TMI 135

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..... r 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 petitioner to show cause within 30 days of the receipt of the notice as to why Central Excise Duty amounting to Rs. .....

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..... 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 remedy. 3.There is no dispute with the law laid down in Jindal Strips case (supra). However, the case cit .....

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..... ought 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 aggrieved must avail the remedy provided by the statute. Reference in this regard may be made to Titaghur Paper Mill .....

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