https://www.taxtmi.com/caselaws?id=41965 Availability of an efficacious statutory appeal against an excise classification order ordinarily requires recourse to the appellate mechanism rather than writ adjudication on merits. Classification of MIC Inserts under the Central Excise Tariff falls within the competence of departmental authorities and the appellate tribunal in the first instance. Where a party diligently pursued writ proceedings before being directed to appeal, the period from the excise order until disposal of the writ proceedings may be excluded in computing appellate limitation. Interim arrangements and stay may also continue temporarily, subject to further orders from the appellate tribunal. The tariff classification issue remains undecided on merits. en-us Mon, 27 Jul 1987 00:00:00 +0530 Tue, 08 Jun 2010 12:44:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41965 Availability of an efficacious statutory appeal against an excise classification order ordinarily requires recourse to the appellate mechanism rather than writ adjudication on merits. Classification of MIC Inserts under the Central Excise Tariff falls within the competence of departmental authorities and the appellate tribunal in the first instance. Where a party diligently pursued writ proceedings before being directed to appeal, the period from the excise order until disposal of the writ proceedings may be excluded in computing appellate limitation. Interim arrangements and stay may also continue temporarily, subject to further orders from the appellate tribunal. The tariff classification issue remains undecided on merits. Case-Laws Central Excise Mon, 27 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41965