https://www.taxtmi.com/caselaws?id=206391 Writ interference at the show-cause notice stage is exceptional and lies only where the notice is ex facie without jurisdiction or abusive on its face. Where the dispute turns on valuation, inclusion of bought-out hardware in the assessable value, or allegations of suppression and undervaluation, the recipient must ordinarily reply to the notice and raise objections before the adjudicating authority. On the pleaded allegations, the proposed demand was not a facial nullity, and the foundation for invoking the extended period could not be rejected in writ proceedings. The proper course is to contest the notice through the statutory process. en-us Tue, 16 Nov 2010 00:00:00 +0530 Mon, 31 Oct 2011 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206391 Writ interference at the show-cause notice stage is exceptional and lies only where the notice is ex facie without jurisdiction or abusive on its face. Where the dispute turns on valuation, inclusion of bought-out hardware in the assessable value, or allegations of suppression and undervaluation, the recipient must ordinarily reply to the notice and raise objections before the adjudicating authority. On the pleaded allegations, the proposed demand was not a facial nullity, and the foundation for invoking the extended period could not be rejected in writ proceedings. The proper course is to contest the notice through the statutory process. Case-Laws Central Excise Tue, 16 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206391