https://www.taxtmi.com/caselaws?id=44125 A writ petition under Article 226 is ordinarily not maintainable against an excise show cause notice unless the notice on its face reveals total lack of jurisdiction or a proceeding that is prima facie void. Where jurisdiction depends on facts and evidence, the High Court should not interfere at the threshold and should leave objections to the issuing authority. On manufacture, Section 2(f) and Chapter Note 2 of Chapter 25 make the issue fact-specific, so crushing limestone into smaller pieces could not be ruled out as manufacture at the notice stage. The notices were therefore left to be decided by the excise authority in accordance with law. en-us Mon, 17 Apr 1995 00:00:00 +0530 Wed, 23 Jun 2010 11:35:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44125 A writ petition under Article 226 is ordinarily not maintainable against an excise show cause notice unless the notice on its face reveals total lack of jurisdiction or a proceeding that is prima facie void. Where jurisdiction depends on facts and evidence, the High Court should not interfere at the threshold and should leave objections to the issuing authority. On manufacture, Section 2(f) and Chapter Note 2 of Chapter 25 make the issue fact-specific, so crushing limestone into smaller pieces could not be ruled out as manufacture at the notice stage. The notices were therefore left to be decided by the excise authority in accordance with law. Case-Laws Central Excise Mon, 17 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44125