https://www.taxtmi.com/caselaws?id=193131 Show-cause notices under Section 11A of the Central Excises and Salt Act, read with Rule 233-A, were held not to be ex facie without jurisdiction where they alleged fraud, suppression, wilful misstatement, collusion, undervaluation, or contravention with intent to evade duty. The Court treated the existence of those statutory ingredients as a factual matter for adjudication, and held that prior approval of price lists or classifications did not create an absolute bar to reopening. Allegations of clandestine additional consideration likewise required examination in the assessment process, not rejection at the writ stage. en-us Wed, 09 Apr 1997 00:00:00 +0530 Fri, 14 Jul 2017 15:31:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193131 Show-cause notices under Section 11A of the Central Excises and Salt Act, read with Rule 233-A, were held not to be ex facie without jurisdiction where they alleged fraud, suppression, wilful misstatement, collusion, undervaluation, or contravention with intent to evade duty. The Court treated the existence of those statutory ingredients as a factual matter for adjudication, and held that prior approval of price lists or classifications did not create an absolute bar to reopening. Allegations of clandestine additional consideration likewise required examination in the assessment process, not rejection at the writ stage. Case-Laws Central Excise Wed, 09 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193131