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    <description>The High Court dismissed the petition challenging an order of the Additional Commissioner of Central Excise directing a refund and imposing a penalty, citing lack of jurisdiction under Article 226 due to an alternative remedy available under Section 35 of the Central Excise Act, 1944. The court emphasized the need to exhaust statutory remedies before seeking relief through a writ petition, ultimately leading to the dismissal of the case.</description>
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      <description>The High Court dismissed the petition challenging an order of the Additional Commissioner of Central Excise directing a refund and imposing a penalty, citing lack of jurisdiction under Article 226 due to an alternative remedy available under Section 35 of the Central Excise Act, 1944. The court emphasized the need to exhaust statutory remedies before seeking relief through a writ petition, ultimately leading to the dismissal of the case.</description>
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