https://www.taxtmi.com/caselaws?id=92468 Writ review was declined in a tariff classification dispute concerning forged iron or steel products because the issue depended on technical and manufacturing details better examined by the statutory appellate forum. The court held that the existence of an effective appeal under Section 35-B of the Central Excise Act made the Tribunal the appropriate forum to decide the classification controversy. The petitioner was left free to raise all contentions before the Tribunal, and the appellate authority was directed to decide the appeal on merits without raising limitation if filed within time. en-us Tue, 21 Sep 1999 00:00:00 +0530 Wed, 02 Nov 2011 19:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92468 Writ review was declined in a tariff classification dispute concerning forged iron or steel products because the issue depended on technical and manufacturing details better examined by the statutory appellate forum. The court held that the existence of an effective appeal under Section 35-B of the Central Excise Act made the Tribunal the appropriate forum to decide the classification controversy. The petitioner was left free to raise all contentions before the Tribunal, and the appellate authority was directed to decide the appeal on merits without raising limitation if filed within time. Case-Laws Central Excise Tue, 21 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92468