2003 (11) TMI 106

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..... y the Superintendent, Central Excise, Sikandrabad, District Bulandshahr. The impugned order dated 29-11-1989 (Annexure 6) is an order passed by the Superintendent asking the petitioner to apply for a licence for compounded rubber and observe all central excise formalities and clear goods on payment of excise duty. The impugned order dated 1-3-1990 (which is Annexure 9 to the writ petition) asked t .....

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..... ory provisions of appeal/revision particularly, in tax matters vide Titaghur Paper Mills v. State of Orissa - AIR 1983 SC 603 (vide paragraphs 6 and 11). In paragraph 11 of that decision it was observed by the Supreme Court that under the scheme of the Act there is hierarchy of authorities before which the petitioner can get adequate redress. The Act provides the complete machinery to challenge th .....

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..... hen there was a clear alternative remedy. Not only was the petition entertained but an interim order was passed which lasted for about 12 years. Thus, even though, this petition is now being dismissed the petitioner has really won the case (though technically losing it) because of the interim order dated 20-7-1991. This Court should exercise restraint particularly in tax matters, and should not or .....

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