https://www.taxtmi.com/caselaws?id=41611 The court dismissed the writ petitions challenging a trade notice and summons related to the classification of the product "liment." The petitioners' contention on the binding effect of the trade notice was rejected, emphasizing that the Assistant Collector should decide independently and not be bound by administrative instructions. The court highlighted the hierarchy of appellate authorities under the Excise Act for challenging assessments and concluded that the petitioners had premature writ petitions as they had alternative remedies through the statutory appellate process, thus dismissing the petitions. en-us Mon, 07 Nov 1983 00:00:00 +0530 Fri, 04 Jun 2010 17:32:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41611 The court dismissed the writ petitions challenging a trade notice and summons related to the classification of the product "liment." The petitioners' contention on the binding effect of the trade notice was rejected, emphasizing that the Assistant Collector should decide independently and not be bound by administrative instructions. The court highlighted the hierarchy of appellate authorities under the Excise Act for challenging assessments and concluded that the petitioners had premature writ petitions as they had alternative remedies through the statutory appellate process, thus dismissing the petitions. Case-Laws Central Excise Mon, 07 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41611