https://www.taxtmi.com/caselaws?id=44908 The High Court concluded that the writ petition challenging the classification of pumps on base frames as 'trailers' under the Central Excise Tariff Act was not maintainable as the petitioner had an alternative remedy of appeal to the Supreme Court under Section 35L of the Act. The Court dismissed the writ petition, stating that no valid grounds for judicial review were presented, emphasizing that the High Court's writ jurisdiction is limited to ensuring procedural fairness and not to review the Tribunal's order on merits. en-us Tue, 19 Aug 1997 00:00:00 +0530 Tue, 06 Jul 2010 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44908 The High Court concluded that the writ petition challenging the classification of pumps on base frames as 'trailers' under the Central Excise Tariff Act was not maintainable as the petitioner had an alternative remedy of appeal to the Supreme Court under Section 35L of the Act. The Court dismissed the writ petition, stating that no valid grounds for judicial review were presented, emphasizing that the High Court's writ jurisdiction is limited to ensuring procedural fairness and not to review the Tribunal's order on merits. Case-Laws Central Excise Tue, 19 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44908