Jurisdiction to issue a contrary excise order was rejected where prior classification and exemption relief had already been granted.

The challenge concerned whether the Superintendent of Central Excise could issue a later order or letter contrary to an earlier classification and exemption order passed by the Assistant Collector. The earlier order had accepted classification of graphite flakes and graphite powder under chapter heading 2505, granted exemption under the relevant notifications, and declined penalty. The Court noted that a similar challenge had already been accepted in an earlier decision and that no distinguishing feature was shown. The impugned order was quashed and the writ application was allowed.

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Issues: Whether the Superintendent of Central Excise had jurisdiction to issue the impugned order / letter notwithstanding the earlier classification and exemption order passed by the Assistant Collector.

Analysis: The earlier order had accepted the classification of graphite flakes and graphite powder under chapter heading 2505 and had granted exemption under the relevant notifications, besides declining penalty. The later order took the opposite view. The Court noted that a similar challenge had already been accepted in an earlier decision and that no distinguishing feature was shown to depart from that view.

Conclusion: The impugned order was quashed and the writ application was allowed.

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