https://www.taxtmi.com/caselaws?id=41708 Jurisdiction to reopen assessments was challenged on the ground that the show-cause notices were time-barred and fell only within Rule 10, but the Court found that the materials referred to in the notices disclosed a prima facie basis to invoke Rule 10A. The writ petition was confined to that jurisdictional issue, and the Court declined to examine the merits of the valuation dispute or the alleged flow-back of discounts, leaving those matters to departmental adjudication. The challenge to the notices therefore failed, and the notices were upheld against the assessee. en-us Sun, 05 Jan 1986 00:00:00 +0530 Sat, 05 Jun 2010 15:16:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41708 Jurisdiction to reopen assessments was challenged on the ground that the show-cause notices were time-barred and fell only within Rule 10, but the Court found that the materials referred to in the notices disclosed a prima facie basis to invoke Rule 10A. The writ petition was confined to that jurisdictional issue, and the Court declined to examine the merits of the valuation dispute or the alleged flow-back of discounts, leaving those matters to departmental adjudication. The challenge to the notices therefore failed, and the notices were upheld against the assessee. Case-Laws Central Excise Sun, 05 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41708