1999 (11) TMI 89 - HC - Central Excise

Summary

The petitioner claimed their product (cut piece tobacco) is unmanufactured, thus not subject to duty. The court decided the matter should be handled by the department concerned. The court referred to a previous judgment emphasizing that technical matters should be dealt with by competent authorities. The court dismissed the writ petitions, directing the petitioner to pursue remedies before the relevant authorities who issued show cause notices.