https://www.taxtmi.com/caselaws?id=44809 Dismissal of an earlier special leave petition did not make the classification issue res judicata, because a fact-dependent excise classification dispute arising from a different manufacturing set-up had to be decided on the evidence in the present matter. The court held that the proper officer must first make a reasoned classification order under the prescribed procedure, with the statutory appeal to follow if necessary. Direct invocation of writ jurisdiction was therefore not the proper course where the classification mechanism itself had not been completed. The writ appeals succeeded to the extent that the single judge's findings were set aside and the classification question was left open for determination by the excise authority. en-us Mon, 03 Nov 1997 00:00:00 +0530 Sat, 03 Jul 2010 18:40:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44809 Dismissal of an earlier special leave petition did not make the classification issue res judicata, because a fact-dependent excise classification dispute arising from a different manufacturing set-up had to be decided on the evidence in the present matter. The court held that the proper officer must first make a reasoned classification order under the prescribed procedure, with the statutory appeal to follow if necessary. Direct invocation of writ jurisdiction was therefore not the proper course where the classification mechanism itself had not been completed. The writ appeals succeeded to the extent that the single judge's findings were set aside and the classification question was left open for determination by the excise authority. Case-Laws Central Excise Mon, 03 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44809