Excise duty uniformity dispute: Court permits representation and keeps status quo on recovery pending administrative consideration.

The Court did not decide the excise dispute on merits and instead permitted the petitioners to submit a representation seeking administrative relief on uniformity in levy and recovery. It directed that the representation be considered in accordance with law within the stated time-frame and maintained status quo regarding the mode of recovery during the intervening period. The writ petitions were disposed of with this interim protection, leaving the underlying issue for consideration by the Board empowered to issue uniform instructions under Section 37B.

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Issues: Whether the petitioners should be permitted to make a representation before the Central Board of Excise and Customs under Section 37B of the Central Excise Act, 1944, with interim status quo continued in the meantime.

Analysis: Section 37B empowers the Central Board of Excise and Customs to issue orders, instructions and directions for uniformity in the levy of excise duty. The request to approach the Board was not seriously opposed. Without expressing any opinion on the merits, the Court permitted the petitioners to submit a representation and directed that it be dealt with in accordance with law within the stated time-frame, while maintaining status quo regarding the mode of recovery for the intervening period.

Conclusion: The petitioners were allowed to seek administrative redress under Section 37B, and the writ petitions were disposed of with interim protection continued for the specified period.

Final Conclusion: The dispute was not adjudicated on merits and was left to be considered by the Central Board of Excise and Customs through representation, with temporary preservation of the existing position regarding duty recovery.

Ratio Decidendi: Where a uniformity issue in excise administration is raised, the Court may decline to decide the merits and direct the aggrieved party to seek relief before the Board empowered under Section 37B.

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