https://www.taxtmi.com/caselaws?id=42407 A writ challenge to seizure and confiscation was treated as premature because the investigation had not been completed and the material facts remained disputed. The source of the HDPE fabrics, the manufacturing process, and whether the goods were exempt from excise duty or liable to confiscation all depended on unresolved factual inquiry. In that setting, the Court declined to examine the merits of the competing claims and reiterated that writ relief is not appropriate before the authorities complete the factual determination. The petition was therefore not maintainable at that stage against the assessee. en-us Thu, 01 Dec 1988 00:00:00 +0530 Fri, 11 Jun 2010 10:28:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42407 A writ challenge to seizure and confiscation was treated as premature because the investigation had not been completed and the material facts remained disputed. The source of the HDPE fabrics, the manufacturing process, and whether the goods were exempt from excise duty or liable to confiscation all depended on unresolved factual inquiry. In that setting, the Court declined to examine the merits of the competing claims and reiterated that writ relief is not appropriate before the authorities complete the factual determination. The petition was therefore not maintainable at that stage against the assessee. Case-Laws Central Excise Thu, 01 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42407