https://www.taxtmi.com/caselaws?id=77132 Writ jurisdiction may remain available in an excise challenge where the order does not finally determine duty or valuation and natural justice is in issue. The note states that the extended limitation under section 11A requires specific, supported allegations of fraud, collusion, wilful misstatement or suppression with intent to evade duty, and that new grounds cannot be added later without notice. It also explains that a related-person finding under section 4 depends on proof of mutuality of interest and valuation influence; absent that proof and notice-based foundation, the valuation conclusion is vulnerable. 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 in an excise challenge where the order does not finally determine duty or valuation and natural justice is in issue. The note states that the extended limitation under section 11A requires specific, supported allegations of fraud, collusion, wilful misstatement or suppression with intent to evade duty, and that new grounds cannot be added later without notice. It also explains that a related-person finding under section 4 depends on proof of mutuality of interest and valuation influence; absent that proof and notice-based foundation, the valuation conclusion is vulnerable. Case-Laws Central Excise Fri, 30 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77132