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    <description>The High Court dismissed the petition challenging an excise duty notice, emphasizing the need to exhaust statutory remedies before seeking relief under Article 226 of the Constitution. The Court held that the petitioner should have responded to the show cause notice before approaching the Court, rejecting the argument that statutory remedies were inadequate. Despite claims of government inaction, the Court found no exceptional circumstances to bypass statutory procedures, ultimately dismissing the petition.</description>
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      <description>The High Court dismissed the petition challenging an excise duty notice, emphasizing the need to exhaust statutory remedies before seeking relief under Article 226 of the Constitution. The Court held that the petitioner should have responded to the show cause notice before approaching the Court, rejecting the argument that statutory remedies were inadequate. Despite claims of government inaction, the Court found no exceptional circumstances to bypass statutory procedures, ultimately dismissing the petition.</description>
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