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TMI Blog2015 (12) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... self was not maintainable when there was alternate remedy available to the assessee under the provisions of the Central Excise Tariff Act and the assessee should have exhausted those statutory appeals. Even otherwise, on merits, the High Court has allowed the writ petition wrongly. The High Court has glossed over the vital fact that the order of Collector (Appeals) in the first round of litigation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Praveen Kumar,Adv. And Ms. Sunaina Kumar, Adv. ORDER These appeals pertain to classification of goods known as Vacuum Brake Hose Pipe which are manufactured by the assessee. According to the Revenue these goods are to be classified under Tariff Heading 4009.92 whereas the assessee contends that they are classifiable under Tariff Heading 4009.99 of the Central Excise Tariff Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain classifying the goods under Tariff Heading 4009.92. Instead of challenging this order by filing appeal before the Collector (Appeals), the assessee filed Writ Petition No. 4411/1992 in the High Court of Bombay which has been allowed vide impugned judgment dated 04.05.2005 on the ground that when the Collector (Appeals) in the earlier round of litigation, arising out of show cause notice dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e High Court is unsustainable on two grounds. In the first instance, writ petition itself was not maintainable when there was alternate remedy available to the assessee under the provisions of the Central Excise Tariff Act and the assessee should have exhausted those statutory appeals. Even otherwise, on merits, the High Court has allowed the writ petition wrongly. The High Court has glossed over ..... X X X X Extracts X X X X X X X X Extracts X X X X
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