https://www.taxtmi.com/caselaws?id=43055 The court dismissed the writ petitions challenging a circular by the Central Board of Excise and Customs and a show cause notice for central excise duty recovery. It held that the petitions were premature as departmental channels were not exhausted. The dispute over product classification as finished or rough and the withdrawal of the circular were noted, with the court emphasizing the need for factual disputes to be resolved through departmental procedures. The court also addressed the limitation issue raised by the petitioner, concluding that the action taken by the respondents was within the prescribed timeframe. en-us Wed, 29 May 1991 00:00:00 +0530 Tue, 15 Jun 2010 18:25:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43055 The court dismissed the writ petitions challenging a circular by the Central Board of Excise and Customs and a show cause notice for central excise duty recovery. It held that the petitions were premature as departmental channels were not exhausted. The dispute over product classification as finished or rough and the withdrawal of the circular were noted, with the court emphasizing the need for factual disputes to be resolved through departmental procedures. The court also addressed the limitation issue raised by the petitioner, concluding that the action taken by the respondents was within the prescribed timeframe. Case-Laws Central Excise Wed, 29 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43055