IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.14437 of 2009 ARUN RASAINIC UDHYOG Versus THE STATE OF BIHAR & O 2 6-11-2009 On hearing the parties, this Court is of the view that the impugned order dated 24-9-2009 passed by the Excise Commissioner, Bihar, Patna refusing to renew the licence underthe M.&.T.P. (Excise Durty) 1955 is appealable under Rule 127 of the Medicine & Toilet Preparation ( Excise Duty ) Act, and its rules 1956. Considering the nature of the order passed and the provision for appeal under Statutory Rules, we are not inclined to entertain this writ petition at this stage when the writ petitioner has an alternative statutory remedy. The writ petition is, therefore, disposed of with liberty to the petitioner that if so advised, he may approach the appellate authority. If the petitioner prefers an appeal within one month from today, in that event, the appeal should be considered on merit and disposed of at an early date, preferably within three months. ( Shiva Kirti Singh,ACJ ) ( Shyam Kishore Sharma,J) Naresh