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    <title>1998 (3) TMI 156 - HIGH COURT OF JUDICATURE AT ALLAHABAD</title>
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    <description>The Writ Petition filed by M/s. Bharat Heavy Electricals Ltd. challenging the Assistant Commissioner, Central Excise, Dehradun&#039;s order finalizing Bought Out Items was dismissed as misconceived. The court emphasized the need for clearance from the High Power Committee before initiating legal proceedings involving public sector undertakings to minimize unnecessary litigation and internal dispute resolution within government entities. The judgment clarified the provisional nature of the assessment and advised on the option to appeal under the relevant section of the Act if aggrieved by the order.</description>
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