https://www.taxtmi.com/caselaws?id=40785 A writ challenge to excise notices was stated to be maintainable where the notice was alleged to lack legal foundation and non-compliance could attract penal consequences, even though an appellate remedy existed under Section 35. On classification, banians and jangias were treated as frame-knitted undergarments falling within hosiery, so they were covered by the specific exclusion in Item 22D of the First Schedule and could not be shifted into the residuary Item 68. The stated effect was that the impugned excise demands were unsustainable and the notices were liable to be quashed. en-us Fri, 11 Apr 1980 00:00:00 +0530 Fri, 14 May 2010 17:04:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40785 A writ challenge to excise notices was stated to be maintainable where the notice was alleged to lack legal foundation and non-compliance could attract penal consequences, even though an appellate remedy existed under Section 35. On classification, banians and jangias were treated as frame-knitted undergarments falling within hosiery, so they were covered by the specific exclusion in Item 22D of the First Schedule and could not be shifted into the residuary Item 68. The stated effect was that the impugned excise demands were unsustainable and the notices were liable to be quashed. Case-Laws Central Excise Fri, 11 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40785