https://www.taxtmi.com/caselaws?id=43668 Where excisability and the applicability of the Central Excises & Salt Act were seriously disputed, the excise authority had to decide that jurisdictional objection first and could not proceed on the assumption that the goods were excisable. The authority could, however, call for documents and record statements only to determine in the first instance whether the goods were covered by the statute and liable to duty. Only after an adverse finding on that preliminary issue could it move on to any assessment of alleged duty evasion. en-us Mon, 20 Sep 1993 00:00:00 +0530 Sat, 19 Jun 2010 13:14:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43668 Where excisability and the applicability of the Central Excises & Salt Act were seriously disputed, the excise authority had to decide that jurisdictional objection first and could not proceed on the assumption that the goods were excisable. The authority could, however, call for documents and record statements only to determine in the first instance whether the goods were covered by the statute and liable to duty. Only after an adverse finding on that preliminary issue could it move on to any assessment of alleged duty evasion. Case-Laws Central Excise Mon, 20 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43668