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Issues:
Challenge to excise duties classification under Tariff Item No. 43, legality of Central Board of Excise and Customs opinion, validity of Inspector's direction to obtain a license, premature filing of writ petition before exhausting departmental remedies, interpretation of manufacturing process, reliance on Chemical Analyser's report, expression of opinion by Central Board of Excise, quasi-judicial powers of Excise officers, judicial independence, relevance of administrative directions, availability of alternative remedies, necessity of exhausting statutory remedies before seeking writ jurisdiction. Analysis: The petitioners, engaged in manufacturing coarse/carpet woollen yarn, challenged the Central Excise Department's classification of wool fibers under Tariff Item No. 43, leading to excise duty imposition. The legality of the Central Board of Excise and Customs opinion supporting this classification was also contested. The Inspector's directive to obtain a license under Tariff Item No. 43 was challenged, claiming exemption under Item 18-B(i) via notification No. 224/79-C.E. The petitioners received multiple show cause notices, prompting detailed responses. The petitioners contended that their manufacturing process did not align with Item No. 43, emphasizing the unreasonable views of Excise Officers and reliance on external opinions. The premature filing of the writ petition was debated, with the Assistant Collector arguing for exhausting departmental remedies before seeking judicial intervention. The Assistant Collector asserted that the petitioners manufactured "carded gilled woollen slivers," supported by a Chemical Analyser's report. The Central Board of Excise opinion and ongoing show cause notices were cited as grounds for awaiting departmental decisions. The petitioners' Counsel highlighted the manufacturing process's intricacies, asserting that the Excise Officers' stance lacked merit. The Counsel argued that the petitioners had adequately responded to show cause notices and that the Excise Inspector's endorsement was premature. The Counsel for the respondents defended the Excise Officers' decision, emphasizing the conscious application of mind in issuing show cause notices. The Court examined the quasi-judicial powers of Excise Officers, emphasizing judicial independence and the limitations of administrative directions. Citing legal precedents, the Court underscored the importance of exhausting statutory remedies before resorting to writ jurisdiction. The Court dismissed the petition, urging expedited resolution of pending matters under the Central Excises and Salt Act, emphasizing the need to follow statutory procedures and discouraging the bypassing of alternative remedies.
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