https://www.taxtmi.com/caselaws?id=235975 A writ challenge to a demand-cum-show cause notice was held premature where the claimed exemption depended on disputed facts about the manner of packing and sale, and the assessability under Section 4A. The court noted that the adjudicatory enquiry was still pending, the petitioners had not fully cooperated, and no conclusive evidence had been placed to establish the factual basis for exemption. Because the jurisdictional facts remained unresolved and required examination on evidence by the assessing authority, the writ court declined to decide the matter at the notice stage. The petition was dismissed as not maintainable at that stage. en-us Mon, 13 May 2013 00:00:00 +0530 Sat, 26 Apr 2014 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235975 A writ challenge to a demand-cum-show cause notice was held premature where the claimed exemption depended on disputed facts about the manner of packing and sale, and the assessability under Section 4A. The court noted that the adjudicatory enquiry was still pending, the petitioners had not fully cooperated, and no conclusive evidence had been placed to establish the factual basis for exemption. Because the jurisdictional facts remained unresolved and required examination on evidence by the assessing authority, the writ court declined to decide the matter at the notice stage. The petition was dismissed as not maintainable at that stage. Case-Laws Central Excise Mon, 13 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235975