https://www.taxtmi.com/caselaws?id=417296 A factual tax classification dispute over concrete mix manufactured at the project site was better left to the statutory appellate authority than decided finally in writ jurisdiction. The High Court noted that writ jurisdiction should not normally bypass the appellate mechanism, especially where the manufacturing process, exemption notification and binding circular required detailed factual examination. It also observed that the first appellate authority had no power to condone the delay. The earlier writ order was set aside, and the appellants were permitted to pursue the statutory appeal on merits without objection on limitation, subject to compliance with the stated conditions. en-us Fri, 03 Dec 2021 00:00:00 +0530 Thu, 20 Jan 2022 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417296 A factual tax classification dispute over concrete mix manufactured at the project site was better left to the statutory appellate authority than decided finally in writ jurisdiction. The High Court noted that writ jurisdiction should not normally bypass the appellate mechanism, especially where the manufacturing process, exemption notification and binding circular required detailed factual examination. It also observed that the first appellate authority had no power to condone the delay. The earlier writ order was set aside, and the appellants were permitted to pursue the statutory appeal on merits without objection on limitation, subject to compliance with the stated conditions. Case-Laws Central Excise Fri, 03 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417296