https://www.taxtmi.com/caselaws?id=43474 Writ jurisdiction may be exercised against a show-cause notice where the dispute is purely legal and goes to the very authority to levy duty, rather than to contested facts. A notification granting excise exemption for Chapter 85 goods and issued within the statutory window under the retrospective exemption legislation falls within that Act and is given retrospective effect. The legal effect is that the exemption is protected by validating legislation, and the challenge to the notice does not fail merely because an appellate remedy exists. en-us Thu, 26 Nov 1992 00:00:00 +0530 Fri, 18 Jun 2010 12:25:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43474 Writ jurisdiction may be exercised against a show-cause notice where the dispute is purely legal and goes to the very authority to levy duty, rather than to contested facts. A notification granting excise exemption for Chapter 85 goods and issued within the statutory window under the retrospective exemption legislation falls within that Act and is given retrospective effect. The legal effect is that the exemption is protected by validating legislation, and the challenge to the notice does not fail merely because an appellate remedy exists. Case-Laws Central Excise Thu, 26 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43474