Gujarat Heavy Chemicals Ltd. vs Assistant Collector Of Customs on 12 September, 1989
A Division Bench of this High Court consisting of P. R. Gokulakrishnan, C.J. and R. A. Mehta, J. has also followed the aforesaid decision of the Supreme Court in the case of Ambalal Sarabhai Enterprises v. Union of India & Others [1987] 11 ECC 290 (Guj.) = 1987 (27) E. L. T. 59 (Guj.) = [1987 (1) GLR 393]. Therein it is held that the remedy of appeal provided under the relevant provisions of the Central Excises and Salt Act, 1944 is alternative and efficacious remedy, and when such remedy is available to the petitioner, petition under Art. 226 of the Constitution should not be entertained.