https://www.taxtmi.com/caselaws?id=44649 Section 11A of the Central Excises & Salt Act, 1944 empowers the proper officer to issue a show cause notice, consider the assessee's reply, and determine duty liability, including objections on limitation and allegations of fraud, wilful misstatement, suppression, or intent to evade duty. The provision is treated as a complete adjudicatory mechanism, with a further statutory appeal available under Section 35B. In that setting, writ jurisdiction under Articles 226 and 227 is ordinarily not invoked at the notice stage where an efficacious alternative remedy exists, so a challenge to the notice is premature. en-us Tue, 22 Apr 1997 00:00:00 +0530 Fri, 02 Jul 2010 16:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44649 Section 11A of the Central Excises & Salt Act, 1944 empowers the proper officer to issue a show cause notice, consider the assessee's reply, and determine duty liability, including objections on limitation and allegations of fraud, wilful misstatement, suppression, or intent to evade duty. The provision is treated as a complete adjudicatory mechanism, with a further statutory appeal available under Section 35B. In that setting, writ jurisdiction under Articles 226 and 227 is ordinarily not invoked at the notice stage where an efficacious alternative remedy exists, so a challenge to the notice is premature. Case-Laws Central Excise Tue, 22 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44649