https://www.taxtmi.com/caselaws?id=470982 Excise classification disputes concerning processing of imported mineral sands and the identity of the resulting product require factual determination through the statutory appellate mechanism. Writ jurisdiction under Article 226 is discretionary and ordinarily should not be exercised where an effective alternative remedy exists, particularly in fiscal matters involving disputed facts. A party cannot bypass the statutory appeal merely by invoking writ jurisdiction. The classification challenge must therefore be pursued through the prescribed appellate route rather than through a writ petition. en-us Wed, 19 Oct 2022 00:00:00 +0530 Mon, 17 Aug 2026 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470982 Excise classification disputes concerning processing of imported mineral sands and the identity of the resulting product require factual determination through the statutory appellate mechanism. Writ jurisdiction under Article 226 is discretionary and ordinarily should not be exercised where an effective alternative remedy exists, particularly in fiscal matters involving disputed facts. A party cannot bypass the statutory appeal merely by invoking writ jurisdiction. The classification challenge must therefore be pursued through the prescribed appellate route rather than through a writ petition. Case-Laws Central Excise Wed, 19 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470982