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    <title>1997 (5) TMI 63 - HIGH COURT OF PUNJAB AND HARYANA</title>
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    <description>Writ jurisdiction was held unavailable where excise classification of woollen slivers involved factual determination better left to the departmental authorities under the statutory scheme. The Board&#039;s communication was treated only as an opinion, not a binding direction, and the adjudicating authorities were required to decide the show cause notices independently. As the petitioners had already been given an opportunity to reply and an efficacious statutory remedy remained available, they were required to pursue the excise process rather than seek writ intervention at that stage. The petition was dismissed as not maintainable.</description>
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    <pubDate>Fri, 30 May 1997 00:00:00 +0530</pubDate>
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      <title>1997 (5) TMI 63 - HIGH COURT OF PUNJAB AND HARYANA</title>
      <link>https://www.taxtmi.com/caselaws?id=44893</link>
      <description>Writ jurisdiction was held unavailable where excise classification of woollen slivers involved factual determination better left to the departmental authorities under the statutory scheme. The Board&#039;s communication was treated only as an opinion, not a binding direction, and the adjudicating authorities were required to decide the show cause notices independently. As the petitioners had already been given an opportunity to reply and an efficacious statutory remedy remained available, they were required to pursue the excise process rather than seek writ intervention at that stage. The petition was dismissed as not maintainable.</description>
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      <pubDate>Fri, 30 May 1997 00:00:00 +0530</pubDate>
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