$~48 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1559/2026, CM APPL. 7576/2026 & CM APPL. 7577/2026 EXCLUSIVE MOTORS PRIVATE LIMITED .....Petitioner Through: Mr. Tarun Gulati, Sr. Adv. with Mr. Nikhil Gupta, Ms. Ashome Shandilya, Mr. Rochit Abhishek, Mr. Prince Nagpal and Mr. Devang Dwivedi, Advocates. versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Monica Benjamin, SSC with Ms. Nancy Jain, Advocate. Mr. Shashank Bajpai CGSC with Ms. Aashna Mehra, Mr. Vatsal Tripathi and Mr. Govind Singh Chauhan, Advocates. CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL O R D E R % 04.02.2026 1. The impugned notice is dated 27th June, 2025 and the Order-in- Original is dated 27th November, 2025. 2. Admittedly, the petitioner has an alternate remedy of preferring an appeal. The petitioner is trying to come out of the bar of alternate remedy by pointing out that in response to the show-cause notice, the explanation given by the petitioner was not considered in its true letter and spirit. 3. So as to substantiate his contentions, he has invited our attention to the observations made by the authority in the impugned order in paras 14.13 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 07/02/2026 at 13:06:03 and 14.14. 4. We are of the view that if appreciated, the point sought to be canvassed by the learned senior counsel for the petitioner, amounts to re- appreciation of the evidence. Such issue can be, in our opinion, canvassed before the appellate authority. 5. Just because the petitioner is claiming financial difficulty in making good the compulsory deposit of the part of the liability along with the appeal, that by itself, will not preclude the petitioner from approaching the appellate authority. 6. That being so, we deem it appropriate to dispose of the petition, along with pending applications, if any, by giving liberty to the petitioner to take recourse to the alternate remedy. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J FEBRUARY 4, 2026 Sk/sg This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 07/02/2026 at 13:06:03