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    <title>1992 (2) TMI 89 - HIGH COURT OF JUDICATURE AT MADRAS</title>
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    <description>The High Court of Judicature at Madras, in a judgment delivered by Justice D. Raju, ruled in favor of the petitioners in a case concerning the excisability of trusses and purlins under the Central Excise Act, 1944. The court directed the Department to defer further action pending the final disposal of the appeal before the Customs Excise and Gold (Control) Appellate Tribunal. This decision aims to ensure fairness, safeguard the parties&#039; interests, and uphold procedural justice during the adjudication process.</description>
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