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    <title>1982 (8) TMI 63 - HIGH COURT OF MADRAS</title>
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    <description>A writ of prohibition cannot be used to halt excise proceedings at the show-cause stage when the authority is still determining jurisdictional facts and the correct valuation basis. Because the dispute depended on the agreements with purchasers, the nature of the transactions, and factual examination under excise law, and no inherent lack or excess of jurisdiction was shown on the face of the record, judicial interference was unwarranted. The writ was therefore not maintainable, and the authorities were left free to proceed in accordance with law.</description>
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    <pubDate>Mon, 16 Aug 1982 00:00:00 +0530</pubDate>
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      <title>1982 (8) TMI 63 - HIGH COURT OF MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=41647</link>
      <description>A writ of prohibition cannot be used to halt excise proceedings at the show-cause stage when the authority is still determining jurisdictional facts and the correct valuation basis. Because the dispute depended on the agreements with purchasers, the nature of the transactions, and factual examination under excise law, and no inherent lack or excess of jurisdiction was shown on the face of the record, judicial interference was unwarranted. The writ was therefore not maintainable, and the authorities were left free to proceed in accordance with law.</description>
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      <pubDate>Mon, 16 Aug 1982 00:00:00 +0530</pubDate>
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