2015 (12) TMI 741

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.... Rambabu, Adv., Mr. Shankar Divate, Adv., Mr. Jitin Singhal, Adv., Mr. Pratik Raoka, Adv. And Mr. B. Krishna Prasad,Adv. For the Respondent : Mr. Praveen Kumar,Adv. And Ms. Sunaina Kumar, Adv. ORDER These appeals pertain to classification of goods known as "Vacuum Brake Hose Pipe" which are manufactured by the assessee. According to the Revenue these goods are to be classified under Tariff H....

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....d upon merits. The Revenue thereafter issued another show cause notice dated 16.01.1992 for the period July, 1991 to December, 1991 again classifying the goods under Tariff Heading 4009.92. Instead of challenging this order by filing appeal before the Collector (Appeals), the assessee filed Writ Petition No. 4411/1992 in the High Court of Bombay which has been allowed vide impugned judgment dated....

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....ntained in order dated 04.05.2005 passed in Writ Petition No. 4411/1992. We are of the opinion that the aforesaid view taken by the High Court is unsustainable on two grounds. In the first instance, writ petition itself was not maintainable when there was alternate remedy available to the assessee under the provisions of the Central Excise Tariff Act and the assessee should have exhausted those s....