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2015 (12) TMI 741 - SC - Central ExciseClassification of Vacuum Brake Hose Pipe - Classification under Tariff Heading 4009.92 or under Tariff Heading 4009.99 - Bar of limitation - Held that:- view taken by the 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 the vital fact that the order of Collector (Appeals) in the first round of litigation was not accepted by the Department but was challenged. This plea did not fail on merit but appeal was dismissed by the Tribunal as time barred. Therefore, at the most, the said order of the Collector (Appeals) attained finality insofar as period covered by the earlier show cause notice is concerned and could not have been binding precedent for future period. - Impugned order is unsustainable - Decided in favour of Revenue.
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