https://www.taxtmi.com/caselaws?id=42928 A writ court should not quash an excise show cause notice at the threshold where seized documents and recorded statements disclose a prima facie case requiring factual adjudication; disputed evidence and suppression claims must be tested in the statutory proceedings. An anti-evasion officer authorised under the Act and Rules was not disqualified merely because he investigated and issued the notice, and prior departmental involvement or a reward scheme did not by itself establish bias. Cigarette valuation notifications could not be read to defeat the charging provision or to validate a false declaration of maximum retail price; a wilful misstatement could attract short levy and the extended limitation under Section 11A. en-us Wed, 12 Oct 1988 00:00:00 +0530 Tue, 15 Jun 2010 10:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42928 A writ court should not quash an excise show cause notice at the threshold where seized documents and recorded statements disclose a prima facie case requiring factual adjudication; disputed evidence and suppression claims must be tested in the statutory proceedings. An anti-evasion officer authorised under the Act and Rules was not disqualified merely because he investigated and issued the notice, and prior departmental involvement or a reward scheme did not by itself establish bias. Cigarette valuation notifications could not be read to defeat the charging provision or to validate a false declaration of maximum retail price; a wilful misstatement could attract short levy and the extended limitation under Section 11A. Case-Laws Central Excise Wed, 12 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42928