Sen, J. - (1.) This case is a good illustration of why the High Court should not intervene in revenue matters in exercise of writ jurisidction where adequate alternative statutory remedies are available. In the instant case, complications have arisen because of the directions given by the Patna High Court on 15-9-1982 after quashing the various notices and orders in course of proceedings under the Central Excises and Salt Act,
(2.) The appellants are manufacturing of sheet glass which at the material time was chargeable to Central Excise duty on ad valorem basis. The appellants used to file their price lists in accordance with the procedure prescribed by the Central Excise Rules (hereinafter referred to as the Rules)and pay duty according to their calculations. The trouble in this case arose with the price list No. 38/1979 which was filed on 4-7-1979. A show cause notice dated 7-7-1979 was issued by the Assistant Collector of Central Excise calling upon the assessee to explain as to why certain deductions claimed by them should not be added back to the excisable value of the goods. This was followed up by another show cause notice dated 16-8-1979 directing the appellants to follow the provisional assessment procedure prescribed under Rule 9-B of the Rules and execute bonds for the purpose of effecting further clearances. On 5-9-1979, the Superintendent of Central Excise issued yet another show cause notice calling upon the appellants to explain as to why differential rate of duty should not be demanded under Rule 10 of the Rules w.e.f. 20-6-1979 and why penalty should not be imposed on them under Rule 1730 of the Rules. By another order dated 21-3-1980, the Assistant Collector modified the price list filed by the appellants and disallowed all the deductions claimed by them except for trade discounts.
(3.) The appellants filed a writ petition in the High Court challenging the aforesaid orders passed by the Superintendent of Central Excise. Ultimately on 15-9-1982, the High Court quashed the show cause notice, the order passed on 21-3-1980 by the Assistant collector of Central Excise diallowing the claim for the deductions made by the appellants and also the direction for provisional clearance on furnishing of bond given on 16-8-1979.;