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Issues Involved:
1. Jurisdiction of the Superintendent of Central Excise. 2. Validity of provisional assessments. 3. Maintainability of the writ petition. 4. Binding nature of previous adjudications. 5. Availability and necessity of exhausting alternative remedies. Issue-wise Detailed Analysis: 1. Jurisdiction of the Superintendent of Central Excise: The petitioners argued that the Superintendent of Central Excise (opposite party No. 1) lacked jurisdiction to make provisional assessments and demand taxes under Section 11A of the Central Excise Act. They contended that the Superintendent was not a "Central Excise officer" as defined under Section 2(b) of the Act. The court noted that the Superintendent is indeed one of the proper officers for the administration of central excise matters and has the authority to make such assessments. 2. Validity of Provisional Assessments: The petitioners challenged the provisional assessments for the period from April 1994 to September 1994, claiming they were arbitrary and contrary to the procedure laid down in the Act. They highlighted that previous determinations on similar matters had been ignored. The court acknowledged the petitioners' detailed background on the disputes and noted that statutory authorities are empowered to make provisional assessments, and these assessments can be appealed. 3. Maintainability of the Writ Petition: The primary issue was whether the writ petition was maintainable. The petitioners argued that when an authority acts without jurisdiction, the only efficacious remedy is to approach the writ court. The court referred to several precedents, emphasizing that judicial review under Article 226 is directed at the decision-making process rather than the decision itself. The court concluded that the writ petition was not maintainable as the orders were not per se without jurisdiction and the petitioners should seek remedy through the appellate forum provided under the Act. 4. Binding Nature of Previous Adjudications: The petitioners argued that previous adjudications on similar matters should bind the authorities in subsequent proceedings. They cited several cases to support their claim, including the principle that once a higher authority has made a decision, it is binding on subordinate authorities unless new material justifies a different view. The court acknowledged this principle but noted that each period has unique factual disputes that must be considered by the appropriate appellate authorities. 5. Availability and Necessity of Exhausting Alternative Remedies: The court emphasized the importance of exhausting alternative remedies before approaching the writ court. It noted that the petitioners had already filed appeals before various appellate forums, and these appeals were pending. The court held that the legality, validity, and propriety of the orders could be more effectively considered by the appellate authorities. Conclusion: The court decided the preliminary point against the petitioners, holding that the writ petition was not maintainable. It directed the petitioners to seek remedy through the appellate forum, stating that the merits of their grievances had not been considered and could be raised in the appropriate forum. The case was disposed of with no order as to costs.
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