https://www.taxtmi.com/caselaws?id=794267 A writ challenge to a show cause notice was not entertained at the notice stage because the adjudicatory process remained available and the notice contained only tentative projections and prima facie observations, not a conclusive finding. Any perceived prejudice in the notice's drafting did not by itself make the proceedings unsustainable. The petitioner was directed to file a reply and pursue statutory adjudication, where the authority must consider the response, grant a proper hearing, and pass a reasoned order. The applicability of Notification No. 26/2001-CE was left open for decision by the adjudicating authority. en-us Mon, 29 Jun 2026 00:00:00 +0530 Fri, 03 Jul 2026 08:49:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794267 A writ challenge to a show cause notice was not entertained at the notice stage because the adjudicatory process remained available and the notice contained only tentative projections and prima facie observations, not a conclusive finding. Any perceived prejudice in the notice's drafting did not by itself make the proceedings unsustainable. The petitioner was directed to file a reply and pursue statutory adjudication, where the authority must consider the response, grant a proper hearing, and pass a reasoned order. The applicability of Notification No. 26/2001-CE was left open for decision by the adjudicating authority. Case-Laws Central Excise Mon, 29 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794267