https://www.taxtmi.com/caselaws?id=77132 Writ jurisdiction may remain available despite an appellate remedy where the excise dispute does not finally determine duty or valuation, quantification is left to the original authority, and natural-justice violations are alleged. Extended limitation for excise duty requires specific, factually supported allegations of fraud, collusion, wilful misstatement or suppression with intent to evade duty; merely invoking suppression is insufficient, and grounds outside the show cause notice deny an effective opportunity to respond. Related-person valuation requires mutuality of interest and evidence that commercial relationships influenced pricing; arm's-length dealings and reasonable prices undermine such a finding. en-us Fri, 30 Apr 2010 00:00:00 +0530 Mon, 30 Aug 2010 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77132 Writ jurisdiction may remain available despite an appellate remedy where the excise dispute does not finally determine duty or valuation, quantification is left to the original authority, and natural-justice violations are alleged. Extended limitation for excise duty requires specific, factually supported allegations of fraud, collusion, wilful misstatement or suppression with intent to evade duty; merely invoking suppression is insufficient, and grounds outside the show cause notice deny an effective opportunity to respond. Related-person valuation requires mutuality of interest and evidence that commercial relationships influenced pricing; arm's-length dealings and reasonable prices undermine such a finding. Case-Laws Central Excise Fri, 30 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77132