https://www.taxtmi.com/caselaws?id=42501 A writ court should ordinarily not interfere at the show-cause notice stage in a central excise matter where the core controversy depends on disputed facts, such as whether the petitioner was a manufacturer within the extended meaning of manufacture. The Calcutta High Court noted that the actual manufacturing arrangement and the petitioner's role in supplying granules to independent units required factual determination by the excise authorities in the first instance. It further observed that objections based on limitation and jurisdiction did not justify restraining the departmental proceedings at the notice stage, leaving the controversy to be decided in accordance with law. en-us Thu, 18 May 1989 00:00:00 +0530 Fri, 11 Jun 2010 16:12:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42501 A writ court should ordinarily not interfere at the show-cause notice stage in a central excise matter where the core controversy depends on disputed facts, such as whether the petitioner was a manufacturer within the extended meaning of manufacture. The Calcutta High Court noted that the actual manufacturing arrangement and the petitioner's role in supplying granules to independent units required factual determination by the excise authorities in the first instance. It further observed that objections based on limitation and jurisdiction did not justify restraining the departmental proceedings at the notice stage, leaving the controversy to be decided in accordance with law. Case-Laws Central Excise Thu, 18 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42501