JUDGMENT : ( 1. ) PETITIONER by Shri V. S. Shroti. ( 2. ) RESPONDENTS by Shri A. P. Tare, standing counsel for Union of India. ( 3. ) THEY are heard. ( 4. ) ADMITTEDLY the petitioner has the remedies of appeal, etc. , available under Section 35 of the Central Excises and Salt Act, 1944, as extensively amended, to provide several remedies including a reference to the High Court and a further appeal to the Supreme Court. ( 5. ) IN view of the existence of these remedies, we are precluded from exercising our writ jurisdiction in such a matter as pointed out by the Supreme Court in, AIR 1983 SC 603 , [1983] 142 ITR 663 (SC), 1983 (1) SCALE 437 , (1983) 2 SCC 433 , [1983] 2 SCR 743, [1983] 53 STC 315 (SC) Titaghur Paper Mills Co. Ltd. and Anr. v. State of Orissa and Anr. For this reason alone, without going into the merits of the points raised in the petition, the petition is dismissed. There shall be no order as to costs. Security amount, if deposited, be refunded to the petitioner.