B.P.Jeevan Reddy, C.J. - (1.) In all these matters the question in issue to classification of goods produced by the petitioners. According to the petitioners, they are dutiable under Chapter 39 of VIII Schedule of Central Excise Tariff Act, whereas, according to the department, they are dutiable under Chapter 34.39 of the said Schedule. It is brought to our notice that Madhya Pradesh High Court has upheld the contention...by the petitioners in a similar matter. It is also brought to our notice that a number of High Courts have granted interim orders in writ petitions where identical questions were raised. On the other hand, it is contended by Shri V.K. Singh, learned Standing Counsel for Central Government that by virtue of the interim order, the Government is suffering substantial financial loss which it may not be able to recover in the cases of dismissal of the writ petitions and the rejection of the petitioners' case as the case may be.
(2.) Ordinarily speaking, classification is a matter which should be first decided by the Central Excise Authorities. It will not be done by this Court sitting as an original authority. In a majority of those cases, the concerned authority has not yet taken a decision in the matter, though in a few matters, it appears that the appropriate authority has already taken a decision in the matter. Since we are not inclined to go into the question of classification at this stage in a writ petition, we direct the parties to raise this question before the appropriate authorities.
(3.) Accordingly, it is directed that in cases where the appropriate authority has not taken a decision on the question of classification of goods, the authority shall take such decision within four weeks from the date of presentation of a certified copy of this order. For a period of six weeks from today, the interim order granted by this Court in these cases shall continue. A certified copy of this order shall be produced before the appropriate authority by the petitioners within four days from today. In case of default of producing the certified copy as directed above, the above order of stay shall not be operative.;