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    <title>2005 (8) TMI 665 - Supreme Court</title>
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    <description>The Supreme Court held that the High Court was not justified in setting aside the show cause notice relating to denial of refund under the Central Excise Act. Treating the issue as settled by earlier decisions, the Court found the High Court&#039;s contrary view erroneous and restored the notice. The matter was decided as a pure question of law, while factual issues and the adequacy of the reply to the notice were left for determination by the competent authorities.</description>
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      <description>The Supreme Court held that the High Court was not justified in setting aside the show cause notice relating to denial of refund under the Central Excise Act. Treating the issue as settled by earlier decisions, the Court found the High Court&#039;s contrary view erroneous and restored the notice. The matter was decided as a pure question of law, while factual issues and the adequacy of the reply to the notice were left for determination by the competent authorities.</description>
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