https://www.taxtmi.com/caselaws?id=43604 A trial court decree based on the supposed invalidity and time-bar of an excise show cause notice could not stand after the Supreme Court had upheld Rule 10A as intra vires, so the notice had to be tested in the changed legal setting. The court also emphasised that, where an effective statutory remedy remained available before the excise authority and the enquiry was still pending, final civil or writ relief should ordinarily not be granted. The assessee was therefore required to respond to the notice and pursue objections within the statutory process, with all issues left open before the competent authority. en-us Tue, 29 Jun 1993 00:00:00 +0530 Sat, 19 Jun 2010 10:30:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43604 A trial court decree based on the supposed invalidity and time-bar of an excise show cause notice could not stand after the Supreme Court had upheld Rule 10A as intra vires, so the notice had to be tested in the changed legal setting. The court also emphasised that, where an effective statutory remedy remained available before the excise authority and the enquiry was still pending, final civil or writ relief should ordinarily not be granted. The assessee was therefore required to respond to the notice and pursue objections within the statutory process, with all issues left open before the competent authority. Case-Laws Central Excise Tue, 29 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43604