TMI Blog1984 (4) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order there is a passage which shows the nature of dispute between the parties and the same is reproduced below :- "M/s. Modi Yarn Mills, Modinagar, filed a classification list MNO. Yarn/5/83, dated 18-4-1983 in respect of cellulosic spun yarn. In the classification test they claimed classification of yarn. (i) 2/40s N.C.S.W. 15% in admixture with viscose fibre 85%, and (ii) 2/40s N.C.S.W. 48% in admixture with viscose fibre 52% under TI. No. 18-III (91) and sought assessment under notification no. 131/77 as amended by notification no. 275/82, dated 13-11-1982. On perusal of the classification list the classification of the yarn was not found to answer the description of 18-II and consequently a show cause notice was issued t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia [1983 E.L.T. 1566 (S.C.) = A.I.R. 1977 S.C. 597]. (iii) State of U.P. v. M/s. Hume Pipe Co. (A.I.R. 1977 S.C. 1132). (iv) Bansal Steelsons Co. Pvt. Ltd. v. Union of India [1979 E.L.T. (J262) = 1974 A.L.J. 350], It is not necessary for us to advert to the facts of each of the aforesaid cases. In our view, the latest decision of the Supreme Court in Titaghar Paper Mills Ltd. Versus State of Orissa and others (A.I.R. 1983 S.C. 603) is opposite to the instant petition. In particular, the following observations made in para 11 of the said decision are relevant: "Under the Scheme of the Act, there is a hierarchy of authorities before which the petitioners can get adequate redress against the wrongful acts complained of. The petitioners ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age was approved by the House of Lords in Neville v. London Express Newspaper Ltd.-1919 A.C. 368 and has been re-affirmed by the Privy Council in Attorney-General of Trinidad and Tobago Vs. Gordon Grant and Co. 1935 A.C. 532 and Secretary of State Vs. Mask Co. A.I.R. 1940 P.C. 105. It has also been held to be equally applicable to enforcement of rights, and has been followed by this court throughout. The High Court was, therefore, justified in dismissing the writ petitions in limine." 4. Attention may also be drawn to the Supreme Court decision in Jaipur Hosiery Mills (P) Ltd. Vs. The State of Rajasthan and others (1970) 26 S.T.C. 341, where the following observations were made : "It has been pointed out that the High Court proceeded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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