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    <description>The Court granted time for both parties to file affidavits and postponed further proceedings to allow the Respondent to present distinguishing features in their reply. The Petitioner&#039;s argument relied on legal interpretations and precedents, emphasizing the inclusion of costs of materials received under Job Work Challans in determining excise duty. The Court acknowledged the peculiar facts of the case and postponed coercive action for recovery until the petition&#039;s admission, allowing comprehensive evaluation of the legal and factual aspects before making a decision.</description>
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