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    <title>2025 (1) TMI 933 - RAJASTHAN HIGH COURT</title>
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    <description>The court upheld the validity of the show cause notice issued under Section 11-A of the Central Excise Act, finding sufficient evidence of the petitioners&#039; involvement in manufacturing activities. It deferred jurisdictional challenges regarding the Jaipur authorities to the competent authority, stating these issues should be addressed during the response to the show cause notice. The court dismissed the writ petition, emphasizing that the petitioners should pursue alternate remedies available through statutory processes, especially given the presence of disputed facts.</description>
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      <description>The court upheld the validity of the show cause notice issued under Section 11-A of the Central Excise Act, finding sufficient evidence of the petitioners&#039; involvement in manufacturing activities. It deferred jurisdictional challenges regarding the Jaipur authorities to the competent authority, stating these issues should be addressed during the response to the show cause notice. The court dismissed the writ petition, emphasizing that the petitioners should pursue alternate remedies available through statutory processes, especially given the presence of disputed facts.</description>
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