https://www.taxtmi.com/caselaws?id=43922 The High Court declined to quash a notice demanding excise duty payment, citing it as premature for judicial review. The Court held that issues of classification and exemption should be addressed before the authority in response to the notice, not under Article 226. The petitioner's request for preliminary issue determination was left to the authority's discretion. The Court dismissed the petition, advising the petitioner to raise all relevant grounds before the appropriate authority in response to the notice for a lawful decision. en-us Wed, 21 Sep 1994 00:00:00 +0530 Mon, 21 Jun 2010 18:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43922 The High Court declined to quash a notice demanding excise duty payment, citing it as premature for judicial review. The Court held that issues of classification and exemption should be addressed before the authority in response to the notice, not under Article 226. The petitioner's request for preliminary issue determination was left to the authority's discretion. The Court dismissed the petition, advising the petitioner to raise all relevant grounds before the appropriate authority in response to the notice for a lawful decision. Case-Laws Central Excise Wed, 21 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43922