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    <title>2010 (3) TMI 52 - MADRAS HIGH COURT</title>
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    <description>The court concluded that the seizure of goods by the Central Excise authorities was a preliminary measure pending adjudication. The court directed the release of the seized goods upon the petitioner furnishing a bank guarantee. The adjudication process was to be completed within three months, with the adjudicating authority independently deciding the issue on merit, including the petitioner&#039;s plea against action under the CENVAT Credit Rules. The writ petition was disposed of with no costs, and the connected miscellaneous petition was dismissed as unnecessary.</description>
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      <description>The court concluded that the seizure of goods by the Central Excise authorities was a preliminary measure pending adjudication. The court directed the release of the seized goods upon the petitioner furnishing a bank guarantee. The adjudication process was to be completed within three months, with the adjudicating authority independently deciding the issue on merit, including the petitioner&#039;s plea against action under the CENVAT Credit Rules. The writ petition was disposed of with no costs, and the connected miscellaneous petition was dismissed as unnecessary.</description>
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