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    <title>1987 (7) TMI 95 - HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH</title>
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    <description>Where an efficacious statutory appeal is available against an excise classification order, the writ court may decline to examine the merits and direct the party to pursue the appellate remedy. In doing so, it may also protect the appellant&#039;s position by excluding the period spent in writ proceedings for limitation purposes and by continuing interim protection for a limited time so that further relief can be sought before the appellate forum. The note concerns classification of MIC Inserts under the Central Excise Tariff and the procedural effect of relegating the dispute to the statutory appellate mechanism without adjudicating the tariff issue.</description>
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      <title>1987 (7) TMI 95 - HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH</title>
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      <description>Where an efficacious statutory appeal is available against an excise classification order, the writ court may decline to examine the merits and direct the party to pursue the appellate remedy. In doing so, it may also protect the appellant&#039;s position by excluding the period spent in writ proceedings for limitation purposes and by continuing interim protection for a limited time so that further relief can be sought before the appellate forum. The note concerns classification of MIC Inserts under the Central Excise Tariff and the procedural effect of relegating the dispute to the statutory appellate mechanism without adjudicating the tariff issue.</description>
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