2004 (9) TMI 120 - HC - Central Excise

Summary

Issues:
Classification of M.S. Galvanized Wire under Central Excise Act - Applicability of Tariff Item No. 33B vs. TI No. 26AA.

Analysis:
The petition under Article 227 of the Constitution challenged the appellate order passed by the Tribunal, which dismissed the appeal filed by the petitioner regarding the classification of M.S. Galvanized Wire under the Central Excise Act. The authorities had to determine whether the goods were classifiable under Tariff Item No. 33B or TI No. 26AA. The authorities, including the Tribunal, held against the petitioner, concluding that the goods fell under Item No. 33B and should be taxed accordingly.

The High Court, after considering the arguments presented, found no infirmity in the Tribunal's order. The Court observed that the issue had been properly decided based on the stand taken by the petitioner and the factual material on record. The Court emphasized that the Tribunal's finding of fact against the petitioner was based on a thorough evaluation and appreciation of the material presented, making it not subject to interference within the writ jurisdiction.

The petitioner's contention regarding a circular not being considered was dismissed by the Court. The Court highlighted that the circular was not relied upon by the petitioner in previous proceedings, including a prior litigation that was remanded for examining factual evidence. The Court emphasized that the issue at hand was more about factual data than the circular and that once the appellate court had decided based on proper evidence, there was no basis for interference, especially when no illegality or perversity was detected.

Ultimately, the Court dismissed the petition, stating that it failed and was hereby dismissed in limine, upholding the Tribunal's decision regarding the classification of M.S. Galvanized Wire under the Central Excise Act.