https://www.taxtmi.com/caselaws?id=41069 A writ challenge to an excise show cause notice was declined because the dispute depended on disputed facts about the nature of the goods and whether they were manufactured with the aid of power. The Court noted that classification as steel furniture under Item No. 40 of the First Schedule required the excise authorities to make the initial factual determination, and writ jurisdiction was not appropriate for fact-finding. The petitioner was left to before the departmental authorities and to establish its case in reply to the notice. en-us Mon, 03 May 1982 00:00:00 +0530 Thu, 20 May 2010 17:22:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41069 A writ challenge to an excise show cause notice was declined because the dispute depended on disputed facts about the nature of the goods and whether they were manufactured with the aid of power. The Court noted that classification as steel furniture under Item No. 40 of the First Schedule required the excise authorities to make the initial factual determination, and writ jurisdiction was not appropriate for fact-finding. The petitioner was left to before the departmental authorities and to establish its case in reply to the notice. Case-Laws Central Excise Mon, 03 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41069