https://www.taxtmi.com/caselaws?id=205063 A show-cause notice under central excise law was held unsustainable where provisional assessment had not been validly initiated by a written request, yet the notice purported to finalise such assessment without statutory basis. The notice was also treated as time-barred because it was issued beyond the limitation period and sought to reopen the same period and subject matter already covered earlier, with no valid ground for extended limitation. Non-supply of relied upon documents was found to breach natural justice, and the availability of an alternative remedy did not bar writ relief where the notice was patently without jurisdiction. en-us Wed, 03 Mar 2010 00:00:00 +0530 Fri, 19 Aug 2011 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205063 A show-cause notice under central excise law was held unsustainable where provisional assessment had not been validly initiated by a written request, yet the notice purported to finalise such assessment without statutory basis. The notice was also treated as time-barred because it was issued beyond the limitation period and sought to reopen the same period and subject matter already covered earlier, with no valid ground for extended limitation. Non-supply of relied upon documents was found to breach natural justice, and the availability of an alternative remedy did not bar writ relief where the notice was patently without jurisdiction. Case-Laws Central Excise Wed, 03 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205063