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    <description>The court dismissed all writ petitions challenging the summons issued under section 14 of the Central Excise Act, 1944. It emphasized the premature nature of the challenges raised by the petitioners and highlighted the availability of alternative remedies under the law, including appeals to the appellate authority and tribunal. The court underscored the importance of following the statutory procedures and hierarchy of appeals provided in the Act, in line with a recent Supreme Court judgment emphasizing the need to exhaust statutory remedies in fiscal matters.</description>
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