Khandelwal Trading Company And Anr. vs State Of Maharashtra And Anr. on 5 March, 2004
16. Having regard to the law laid down by the Supreme Court, it is not possible to accept that the communication dated 12-44991 issued on the basis of the Circular dated 4-3-1991 by the Commissioner, State Excise, is sustainable in law. In the facts and circumstances, it is not possible to accept the contention of the learned A.G.P. that since the remedy is available for redressal of the grievance of the petitioner/firm by filing an appeal before the Commissioner under Section 137(2) of the B.P. Act, the writ petition is not maintainable.