JUDGMENT

Sen, J.-This case is a good illustration of why the High Court should not intervene in revenue matters in exercise of writ jurisdiction 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 Excise and Salt Act.

2. The appellants are manufacturers 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