Show cause notice jurisdiction turns on statutory foundation, not mere dispute over sufficiency of material

A show cause notice under central excise law is not liable to be quashed in writ jurisdiction merely because the assessee disputes the sufficiency or correctness of the material relied upon. A writ petition may lie where a notice is truly without jurisdiction, but interference is unwarranted if the notice discloses the statutory ingredients and is supported by some factual foundation, including for invocation of extended limitation under Section 11A. The adequacy and appreciation of that material must be examined by the departmental authority in the proceedings on the notice, not at the stage of issuance.

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Issues: Whether the show cause notice issued under the central excise law was without jurisdiction for want of material, so as to warrant interference under Article 226 of the Constitution of India.

Analysis: A writ petition can be maintained against a notice issued without jurisdiction, but the threshold is not met merely because the assessee disputes the sufficiency of the material relied upon. The relevant inquiry is whether some factual foundation exists in the notice for invoking the statutory power, including the extended limitation under Section 11A. Where the notice records the statutory ingredients and is based on some material, the adequacy or correctness of that material is for the authority to examine in the proceedings on the notice and not for summary interference at the stage of issuance.

Conclusion: The notice was not shown to be without jurisdiction, and interference under Article 226 was not warranted.

Final Conclusion: The petition was rejected because the challenge went only to the sufficiency and appreciation of material, which could be pursued before the departmental authority.

Ratio Decidendi: A show cause notice is not liable to be quashed in writ jurisdiction merely on a dispute about the adequacy of evidence if the notice discloses a statutory foundation and some material for the proposed action.

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