ASSISTANT COLLECTOR OF CENTRAL EXCISE vs JAINSON HOSIERY INDUSTRIES

The Supreme Court held that the High Court's exercise of jurisdiction under Article 226 of the Constitution must be cautious when an alternative statutory remedy exists under the Central Excise Act. The Court emphasized that relief should not be granted if it hampers ongoing criminal investigations, as the need for evidence collection is paramount. The petition was dismissed, affirming the High Court's decision to deny relief due to the potential impact on the investigation.