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    <title>2011 (3) TMI 1107 - DELHI HIGH COURT</title>
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    <description>The court refused to quash the show cause notices challenging the classification of manufactured items under the Central Excise Tariff Act, emphasizing the need for examination and debate on the activities in question. The court upheld the Commissioner&#039;s jurisdiction to decide the objections raised by the petitioner, directing them to file a reply within three weeks. The Commissioner was tasked with addressing the issue of dual taxation and providing a reasoned order, with the petitioner retaining the right to challenge the decision and seek protection from the Court if necessary.</description>
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