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TMI Blog1991 (5) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... tice. It is intended to afford an opportunity to them. Instead of availing of the opportunity and exhausting the departmental channels, the petitioners have approached the Court. It has been contended that the writ petitions are misconceived. 2. For appreciating the factual and legal position, the averments made in C.W.P No. 1552 of 1988 alone may be considered. The Petitioner claims to be engaged in manufacturing steel forgings. It is averred that the raw material is cut to the required length and thereafter the pieces are heated to a temperature of 1250°C approximately. Thereafter, the heated pieces of steel are forged in close die forging hammer or presses The excessive flesh on the above-said forgings is trimmed. Finally the forgings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He also contends that the action of the respondents is barred by limitation. Mr. Ashutosh Mohunta appearing for the respondents, however, contends that there was serious dispute on facts between the parties which could not be gone into by this Court in the exercise of its jurisdiction under Article 226 of the Constitution. He further contends that the premises of the petitioner had been raided on July 11,1987 and the notice had been issued in January, 1988. The learned counsel submitted that the action was thus not barred by limitation. 5. After hearing learned counsel for the parties, it appears that there is serious dispute on facts. The petitioner claims that the products manufactured by him are of rough appearance and do not have the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... propriate authority. It is only after the facts have been proved and departmental remedies exhausted that this Court's jurisdiction should be invoked. Mr. Patwalia had also relied on certain decisions of the Supreme Court to contend that no excise duty was leviable in the present case. All the cases cited by him arose out of the decisions delivered by the departmental authorities. Such is not the case here. 7. I accordingly hold that the writ petitions are incompetent at this stage. The petitioners may submit their replies/explanations, adduce all relevant evidence, exhaust the departmental remedies and if still aggrieved the remedy of writ may be resorted to. No interference is called for at this stage. The petitions are accordingly dism ..... X X X X Extracts X X X X X X X X Extracts X X X X
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