1975 (7) TMI 72

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.... C.J.]. - In this petition under Articles 226 and 227 of the Constitution of India, the petitioner seeks a writ of certiorari against the order (Petitioner's Annexure B) passed by the Appellate Collector of Central Excise, New Delhi, affirming the order of the Assistant Collector, Central Excise, Indore, dated 27-3-1972 (Petitioner's Annexure A) imposing excise duty on the rasching ring manufactur....

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....ibunals, it is necessary to implied all such Tribunals. From that point of view there can be no doubt that impleading the Assistant Collector of Central Excise, Indore, was necessary. However if we implied them notices will have to be sent to them and unnecessarily the case will be prolonged. We do not think it necessary to notice them as we are of the view that this case is without any merit and ....

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.... are porcelainwares and they do not fall within the definition of chinawares. This fact is not disputed by the petitioners. 4. ***** 5. It is the petitioner's contention that it manufactures rasching rings, which are unglazed material. We may observe that the test of glazed or unglazed of where chinaware is concerned. The Explanation to Item 22B, pertains to chinaware only and not to porcelainw....