2010 (8) TMI 105

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..... ity of duty as per rules is a matter to be determined by the statutory authorities under the Act in the first instance. Difference of opinion between one or the other authority cannot be a ground to interfere in the writ petition at this stage. In view of availability of alternative remedy before hierarchy of authorities under the statutory scheme, we do not deem it appropriate to entertain this p .....

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..... ered as notified goods under the Rules as the same were not being packed with the aid of machines as provided under the Rules. Accordingly, the petitioner sought clarification relying upon the view expressed in its favour by Deputy Commissioner, Central Excise, Sangrur in response to which the impugned letter was received stating:- "The matter has been examined in the light of the provisions rel .....

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..... le u/s 3A of the Central Excise Act, 1944 on the basis of number of Filter Khaini Sachet Machines installed in your factory and not otherwise." 4. We have heard learned counsel for the petitioner. 5. Submission made on behalf of the petitioner is that once the Deputy Commissioner, Central Excise Division, Sangrur has taken a view that no duty was leviable on Filter Khaini packed in Sachets, ev .....

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