https://www.taxtmi.com/caselaws?id=44521 Writ prohibition was unavailable at the show-cause stage because the excise authority had jurisdiction to initiate proceedings and the dispute required factual adjudication by the departmental forum. The impugned communication was only an intimation and the notice was only a show-cause notice, so the challenge was premature. Earlier exemption and duty refund did not create estoppel against law or bar inquiry for a later tax period, since each assessment period is a separate unit and no binding adjudication for that period was shown. The departmental proceedings were therefore permitted to continue in accordance with law. en-us Wed, 12 Sep 1990 00:00:00 +0530 Sat, 26 Jun 2010 17:22:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44521 Writ prohibition was unavailable at the show-cause stage because the excise authority had jurisdiction to initiate proceedings and the dispute required factual adjudication by the departmental forum. The impugned communication was only an intimation and the notice was only a show-cause notice, so the challenge was premature. Earlier exemption and duty refund did not create estoppel against law or bar inquiry for a later tax period, since each assessment period is a separate unit and no binding adjudication for that period was shown. The departmental proceedings were therefore permitted to continue in accordance with law. Case-Laws Central Excise Wed, 12 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44521