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Judgment
This writ petition has been filed by as many as 24 petitioners raising a common plea that realisation of the excise duty by the respondents is in contravention of the relevant provisions of the Central Excise Duty Act as there has been no assessment nor any notice of demand has been issued to the petitioners. These assertions have been denied in the counter-affidavit. Another point put forward on behalf of the petitioners before us was that the petitioners have made certain application before the respondent concerned for permitting them to utilise the produce for agricultural purposes and as such they are nut liable to any excise duty. On this matter also the position is not admitted in the counter-affidavit. The dispute relates to assessment years 1975-76. 1976-77 and 1977-78. In view of the factual controversy raised in this petition, in our opinion it would not be in the interest of justice to decide the matter on the basis of the affidavits filed by the parties. It is a fit case where the petitioners should be relegated and be required to file appeals against the demands (citations issued to the petitioners) sought to be realised from them. Accordingly, we dispose of this writ petition by saying that if the petitioners are so advised, they may file appeals within one month before the appellate authority and the same shall be entertained and disposed of on merits and shall not be dismissed on the ground of limitation alone.