https://www.taxtmi.com/caselaws?id=95169 A writ court will ordinarily not quash excise show cause notices at the threshold where jurisdictional challenge depends on disputed facts, such as suppression, mutuality of interest, related person status, valuation, and the effect of agreements or disclosures. Interference under Article 226 is limited to notices that are wholly without jurisdiction or plainly unsustainable on their face. Because the extended limitation issue under the proviso to Section 11A(1) also turned on factual examination, the assessee was required to answer the notices before the departmental authority, and the writ petitions were not entertained on merits. en-us Sat, 10 Jun 2000 00:00:00 +0530 Thu, 08 Dec 2011 14:34:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95169 A writ court will ordinarily not quash excise show cause notices at the threshold where jurisdictional challenge depends on disputed facts, such as suppression, mutuality of interest, related person status, valuation, and the effect of agreements or disclosures. Interference under Article 226 is limited to notices that are wholly without jurisdiction or plainly unsustainable on their face. Because the extended limitation issue under the proviso to Section 11A(1) also turned on factual examination, the assessee was required to answer the notices before the departmental authority, and the writ petitions were not entertained on merits. Case-Laws Central Excise Sat, 10 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95169