https://www.taxtmi.com/caselaws?id=42206 The court, after analyzing the jurisdiction of a show cause notice under Section 11A of the Central Excises and Salt Act, 1944, and the application of the Proviso to Section 11A(1) regarding short-levied excise duty, concluded that the notice was not issued without jurisdiction. Emphasizing the conditions precedent for the Proviso's application, including the intent to evade duty, the court found that the case did not merit interference at the writ jurisdiction stage. The petition was rejected without costs, maintaining the status quo for a specified period based on legal precedents and the need for further factual examination. en-us Fri, 21 Aug 1987 00:00:00 +0530 Wed, 09 Jun 2010 17:30:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42206 The court, after analyzing the jurisdiction of a show cause notice under Section 11A of the Central Excises and Salt Act, 1944, and the application of the Proviso to Section 11A(1) regarding short-levied excise duty, concluded that the notice was not issued without jurisdiction. Emphasizing the conditions precedent for the Proviso's application, including the intent to evade duty, the court found that the case did not merit interference at the writ jurisdiction stage. The petition was rejected without costs, maintaining the status quo for a specified period based on legal precedents and the need for further factual examination. Case-Laws Central Excise Fri, 21 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42206