https://www.taxtmi.com/caselaws?id=44900 A writ court should not quash a show cause notice where the applicable tax classification depends on disputed facts and appreciation of evidence. The document states that whether Tariff Item 33B(ii) or Section 26AA(ia) applied was a matter for statutory adjudication, not threshold writ interference. The noticee should be allowed to file a reply, and the competent authority should decide the classification issue on merits on the basis of evidence, without being influenced by prior observations. On that basis, quashing of the notice was said to be unjustified and the matter was directed to proceed to adjudication. en-us Mon, 19 Jan 1998 00:00:00 +0530 Tue, 06 Jul 2010 15:51:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44900 A writ court should not quash a show cause notice where the applicable tax classification depends on disputed facts and appreciation of evidence. The document states that whether Tariff Item 33B(ii) or Section 26AA(ia) applied was a matter for statutory adjudication, not threshold writ interference. The noticee should be allowed to file a reply, and the competent authority should decide the classification issue on merits on the basis of evidence, without being influenced by prior observations. On that basis, quashing of the notice was said to be unjustified and the matter was directed to proceed to adjudication. Case-Laws Central Excise Mon, 19 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44900