https://www.taxtmi.com/caselaws?id=43479 A writ petition challenging a show cause notice under Section 11A was held not maintainable where the notice alleged fraud, wilful misstatement, suppression of facts and deliberate underpayment of duty. The High Court noted that these allegations raised disputed questions of fact, including whether the parties were related persons and whether the assessable value had been suppressed. Because the statute provided an adjudicatory process and an appellate remedy, the court declined to use writ jurisdiction to interfere with the pending statutory proceedings. The effect is that such disputes should ordinarily be resolved within the excise adjudication and appeal framework. en-us Thu, 28 May 1992 00:00:00 +0530 Fri, 18 Jun 2010 12:35:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43479 A writ petition challenging a show cause notice under Section 11A was held not maintainable where the notice alleged fraud, wilful misstatement, suppression of facts and deliberate underpayment of duty. The High Court noted that these allegations raised disputed questions of fact, including whether the parties were related persons and whether the assessable value had been suppressed. Because the statute provided an adjudicatory process and an appellate remedy, the court declined to use writ jurisdiction to interfere with the pending statutory proceedings. The effect is that such disputes should ordinarily be resolved within the excise adjudication and appeal framework. Case-Laws Central Excise Thu, 28 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43479