https://www.taxtmi.com/caselaws?id=45068 A show cause notice under central excise law is not liable to be quashed in writ jurisdiction merely because the assessee disputes the sufficiency or correctness of the material relied upon. A writ petition may lie where a notice is truly without jurisdiction, but interference is unwarranted if the notice discloses the statutory ingredients and is supported by some factual foundation, including for invocation of extended limitation under Section 11A. The adequacy and appreciation of that material must be examined by the departmental authority in the proceedings on the notice, not at the stage of issuance. en-us Tue, 01 Dec 1998 00:00:00 +0530 Thu, 08 Jul 2010 11:39:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45068 A show cause notice under central excise law is not liable to be quashed in writ jurisdiction merely because the assessee disputes the sufficiency or correctness of the material relied upon. A writ petition may lie where a notice is truly without jurisdiction, but interference is unwarranted if the notice discloses the statutory ingredients and is supported by some factual foundation, including for invocation of extended limitation under Section 11A. The adequacy and appreciation of that material must be examined by the departmental authority in the proceedings on the notice, not at the stage of issuance. Case-Laws Central Excise Tue, 01 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45068