https://www.taxtmi.com/caselaws?id=43339 A classification dispute under excise law involving factual controversy and a pending decision before the competent authority is ordinarily not suited to writ adjudication where an alternative statutory remedy exists. The material indicates that, in such circumstances, writ jurisdiction should not be used to decide the merits of the classification challenge. At the same time, the governing rules may permit an interim arrangement through provisional assessment and alteration of an approved classification list while final inquiry is pending. Where a comparable rate applies to similarly placed manufacturers, provisional levy under the lower sub-head may be ordered subject to bond and bank guarantee for the duty differential. en-us Fri, 22 Nov 1991 00:00:00 +0530 Thu, 17 Jun 2010 13:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43339 A classification dispute under excise law involving factual controversy and a pending decision before the competent authority is ordinarily not suited to writ adjudication where an alternative statutory remedy exists. The material indicates that, in such circumstances, writ jurisdiction should not be used to decide the merits of the classification challenge. At the same time, the governing rules may permit an interim arrangement through provisional assessment and alteration of an approved classification list while final inquiry is pending. Where a comparable rate applies to similarly placed manufacturers, provisional levy under the lower sub-head may be ordered subject to bond and bank guarantee for the duty differential. Case-Laws Central Excise Fri, 22 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43339