In Brief
India Containers Ltd challenged the High Court's decision imposing excise penalty through Article 226 jurisdiction. The Supreme Court found that the High Court should not have exercised such jurisdiction where section 35H of the Central Excise Act, 1944 provided an alternative remedy to the Revenue. Additionally, the Court noted the High Court relied on non-existent statutory provisions to impose the penalty. The Court issued notice and granted interim relief by staying recovery of the penalty pending final judgment.
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