https://www.taxtmi.com/caselaws?id=44700 A writ challenge to a central excise show cause notice proposing duty and penalty was found premature because the dispute turned on factual issues requiring evidence. The petitioners' contention depended on whether the tractors were sold on a principal-to-principal basis and whether amounts retained by dealers formed commission or part of the manufacturer's assessable value. As the record before the Court was limited to the notice, the proper course was for the excise authorities to examine the valuation issue and related factual assertions on evidence. Writ interference at the notice stage was therefore declined. en-us Tue, 24 Dec 1996 00:00:00 +0530 Mon, 12 Jul 2021 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44700 A writ challenge to a central excise show cause notice proposing duty and penalty was found premature because the dispute turned on factual issues requiring evidence. The petitioners' contention depended on whether the tractors were sold on a principal-to-principal basis and whether amounts retained by dealers formed commission or part of the manufacturer's assessable value. As the record before the Court was limited to the notice, the proper course was for the excise authorities to examine the valuation issue and related factual assertions on evidence. Writ interference at the notice stage was therefore declined. Case-Laws Central Excise Tue, 24 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44700