S. Manikumar, J.

1. Being aggrieved by the order in original No. 03/2017 (DC-S-Tax) dated 31.01.2017 of the Deputy Commissioner of Central Excise, Erode-II Division, Erode, writ petition has been filed on the grounds inter alia that action taken by the respondent is barred by limitation. Respondent a quasi judicial authority, has failed to give reasons. There is also a denial of opportunity. Adverting the pleadings and submissions, vide order dated 16.08.2017 in W.P. No. 19626 of 2017, the writ Court, at paragraph Nos. 4 to 7, ordered as hereunder.

"4. The first hurdle, the petitioner has to cross is to satisfy this Court the Writ Petition is maintainable, despite existence of an alternate remedy. In a long line of decisions, the Hon'ble Supreme Court has deprecated the practice of Writ Courts interfering in matters, where there are efficacious alternate remedy provided under the relevant statute, especially in Revenue matters.

5. It is true that the Hon'ble Supreme Court has carved out exceptions and permitted parties to bypass the remedy provided under the statute and maintain a challenge by filing a Writ Petition under Article 226 of the Constitution of India. Thus the pe