Petitioners Required to Exhaust Appeal Remedy u/s 35-B of Central Excise Act Before Further Legal Action.

Maintainability of appeal - availability of efficacious alternative remedy of appeal - Classification of goods - This Court has no hesitation in arriving a conclusion that the petitioners are bound to exhaust the Appellate Remedy as contemplated under Section 35-B of the Central Excise Act, 1944. T - HC .....

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