Mandamus for pending excise classification list directed finalisation where non-disposal kept duty payable under protest.

A writ of mandamus was justified where the excise authority had not finalised the petitioner's classification list for instant tea filed under Rule 173B of the Central Excise Rules, 1944, even though the list had remained pending since 1989. The continued non-finalisation had left the petitioner paying higher duty under protest, and a show cause notice had also been issued for the relevant clearances. In these circumstances, the Court directed expeditious disposal of the classification list and ordered the authority to finalise it within three months.

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Issues: Whether a writ of mandamus should issue directing the excise authority to finalise the classification list filed by the petitioner for instant tea under Rule 173B of the Central Excise Rules, 1944.

Analysis: The petitioner had filed the classification list in 1989, but final orders were not passed, resulting in continued payment of higher duty under protest. A show cause notice had also been issued for the relevant clearances. In these circumstances, the Court found justification to direct expeditious disposal of the classification list.

Conclusion: The writ petition was allowed and the first respondent was directed to finalise the classification list within three months.

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