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    <title>2012 (11) TMI 446 - GUJARAT HIGH COURT</title>
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    <description>The Court upheld the validity of the search and seizure operations conducted by the Central Excise authorities. It found the search authorisations to be valid and dismissed allegations of mala fide actions. The Court determined that the presence of materials related to non-excisable entities did not impact the legality of the search, ultimately dismissing all petitions and discharging the notices.</description>
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