https://www.taxtmi.com/caselaws?id=42179 Show cause notices under excise law were not quashed at the threshold where entitlement to exemption depended on disputed facts about the product, manufacturing process, and applicability of the notification; those matters had to be examined by the departmental authorities in the statutory enquiry, so the notice was not treated as lacking jurisdiction merely because exemption was asserted. The Court also rejected the contention that the demand had to be confined to six months, holding that the relevant assessable period and commencement of manufacture were questions for determination by the excise authorities. The writ petition was dismissed, with liberty to raise exemption and limitation objections before the competent authority. en-us Wed, 03 Feb 1988 00:00:00 +0530 Wed, 09 Jun 2010 16:27:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42179 Show cause notices under excise law were not quashed at the threshold where entitlement to exemption depended on disputed facts about the product, manufacturing process, and applicability of the notification; those matters had to be examined by the departmental authorities in the statutory enquiry, so the notice was not treated as lacking jurisdiction merely because exemption was asserted. The Court also rejected the contention that the demand had to be confined to six months, holding that the relevant assessable period and commencement of manufacture were questions for determination by the excise authorities. The writ petition was dismissed, with liberty to raise exemption and limitation objections before the competent authority. Case-Laws Central Excise Wed, 03 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42179