Excise classification of tobacco product must be decided by departmental authorities, so writ petitions were not entertained.

Classification of a tobacco product as cut piece tobacco or unmanufactured tobacco, including whether it fell under Entry No. 2401.00 with nil duty, was treated as a technical excise question best examined by the departmental authorities under the Act. Because an adjudicatory process was already available through the show cause proceedings, the High Court declined to entertain the writ petitions and left the petitioner to raise all contentions before the competent departmental forum.

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Issues: Whether the writ petitions challenging the excise classification of the petitioner's tobacco product were maintainable when the dispute required determination by the departmental authorities.

Analysis: The dispute concerned classification of the product as cut piece tobacco or unmanufactured tobacco for excise purposes, including the claim that it fell under Entry No. 2401.00 attracting nil duty. The Court held that such a question, involving classification and technical assessment, should be decided by the authorities under the Act, who were better placed to examine the evidence and determine the correct classification. In view of the availability of departmental adjudication and the pending show cause process, the writ petitions were not entertained.

Conclusion: The writ petitions were dismissed, leaving the petitioner to pursue all contentions before the departmental authorities.

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