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2015 (8) TMI 1477 - KERALA HIGH COURTImposition of penalty - mis-classification of goods - Yash Hose Tap and Onida Washing Machine Tap - Scope of enquiry - HELD THAT:- The scope for enquiry in this appeal is confined to the question whether the view taken by the learned Single Judge relegating the appellant to pursue the statutory remedies is legal or not. Admittedly, the statutory remedies are available to the appellant against the orders impugned in the writ petition. Law is settled that when an alternative statutory remedy is available except in exceptional cases involving challenge against the statutory provisions or violation of principles of natural justice or when any action is challenged on the ground of want of jurisdiction, such writ petition filed without exhausting such remedies will not be entertained. In so far as this case is concerned, we are not satisfied that any of these exceptional situations have been made out by the appellant. The issue involved is regarding the classification of the products in question. Such an issue is not a pure question of law but is a mixed question of fact and law. Such a dispute, should be resolved by the statutory fact finding authorities. Appeal dismissed.
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