In Brief
India Containers Ltd challenged a High Court order that exercised jurisdiction under Article 226 of the Constitution to impose excise penalties. The Supreme Court, finding that an alternative statutory remedy existed under Section 35H of the Central Excise Act, 1944, issued notice on the petition and stayed penalty recovery. The Court noted that the High Court may have relied upon non-existent statutory provisions to impose the penalty, raising questions about both its jurisdiction and the substantive validity of the penalty order itself.
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