- (1.) This writ petition has been filed against the impugned order of CEGAT dated 23-12-2002, copy of which is Annexure-A to the writ petition.
(2.) In our opinion, 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.;