2004 (5) TMI 88

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..... inion, the petitioner has an alternative remedy of filing a reference application under Section 35H of the Central Excise Act and hence we are not inclined to entertain this writ petition under Article 226 of the Constitution. 3. It has been repeatedly held by the Supreme Court that in tax matters, there should not be any short-circuiting of the alternative remedy under the statute. 4. It is w .....

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..... imilar view was taken in Assistant Collector of Central Excise v. Dunlop India Ltd., 1985 (19) E.L.T. 22 (S.C.) = AIR 1985 SC 330. 6. In Asst. Collector of Central Excise v. Dunlop India Ltd. (supra) the Supreme Court observed : "Article 226 is not meant to short circuit or circumvent statutory procedures. It is only where statutory remedies are entirely ill suited to meet the demands of extra .....

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..... statute the party must exhaust the statutory remedies before resorting to writ jurisdiction. All these decisions are related to taxing statutes, and are hence apposite to the present context. 8. In Sheela Devi v. Jaspal Singh, AIR 1999 SC 2859 and Punjab National Bank v. D.C. Krishna, 2001 (6) SCC 569, the Supreme Court held that if the statute provides for remedy of revision or appeal writ juri .....

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