https://www.taxtmi.com/caselaws?id=43884 A show-cause notice under Section 11A of the Central Excises and Salt Act was not quashed in writ jurisdiction because bias was not shown on any positive material linking earlier disputes to the impugned notice. The Court also declined to hold at the threshold that the notice was barred by limitation, since the applicability of the extended period depended on the allegations in the notice and could be raised before the adjudicating authority. The notice disclosed a prima facie basis for action, so it was not treated as lacking jurisdiction for want of statutory preconditions. The writ petition was dismissed, with liberty to urge all permissible defences in the statutory proceedings. en-us Tue, 17 Sep 1991 00:00:00 +0530 Mon, 21 Jun 2010 16:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43884 A show-cause notice under Section 11A of the Central Excises and Salt Act was not quashed in writ jurisdiction because bias was not shown on any positive material linking earlier disputes to the impugned notice. The Court also declined to hold at the threshold that the notice was barred by limitation, since the applicability of the extended period depended on the allegations in the notice and could be raised before the adjudicating authority. The notice disclosed a prima facie basis for action, so it was not treated as lacking jurisdiction for want of statutory preconditions. The writ petition was dismissed, with liberty to urge all permissible defences in the statutory proceedings. Case-Laws Central Excise Tue, 17 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43884