9911796707
TMI Blog1998 (12) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... under Chapter 39 of the Central Excise Tariff Act, 1985. A detailed classification declaration as per prescribed form under the Rule 173B of the Rules was submitted on 12-10-1995. The items were classified under sub-heading 3926.90 of the Tariff Act. There had been number of correspondence thereafter and it is stated that the process carried on was examined and verified from time to time. It is pointed out that the commodity in question falls in Tariff Item No. 3921 if no grinding is done. The petitioner has developed a machinery which has eliminated the process of grinding. It is pointed out that the machinery is developed in the Factory itself for which the information was also given to the respondent, though it was not required to be giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ples of review, which clearly now commend themselves to the judiciary. Will entirely supplant them. A Summary can therefore only state the long established rules together with the simpler and broader rules which have now superseded them, much for the benefit of the law. Together they are as follows : Errors of fact Old Rule The Court would quash only if the erroneous fact was jurisdictional. New Rule The court will quash if an erroneous and decisive fact was jurisdictional found on the basis of no evidence or wrong, misunderstood or ignored. Errors of law Old Rule & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Petitioner is being harassed for no fault of his or her of the Department in spite of the fact than an alternative remedy was available to the petitioner. These are all self imposed restrictions by the Court itself and there is no legal bar provided under Article 226 of the Constitution of India." Reliance is also placed on the judgment given in the case of Whirlpool Corporation v. Registrar of Trade Marks, Mumbai (AIR 1998 SCW 3351) wherein its was observed that High Court was not justified in dismissing the writ petition at the initial stage without examining the contention that the show cause notice issued the appellant was wholly without jurisdiction. A writ can be issued against the authority shown to have no jurisdiction or h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of the subject matter of court to pass any decree, such a defect cannot be cured even by consent of parties. 6.In tax matters, there is no defect in entertaining the writ petition where the notice issued is without jurisdiction whether pecuniary or territorial. Dispute arises where the jurisdiction on the subject matter is elsewhere. In my opinion, the Court has to see whether the various ingredients to the section has been fulfilled while exercising the power of issuing the notice and for that purpose beside the requirement of the section it has to be seen whether there is proper material to come to that conclusion. If there is no material then the notice would be considered to be without jurisdiction and writ of the nature prescrib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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