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    <title>1994 (12) TMI 80 - HIGH COURT OF JUDICATURE AT MADRAS</title>
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    <description>The court dismissed the writ petitions challenging the jurisdiction of respondents to issue show cause notices based on Circular No. 3/92, classification disputes, rate of duty, wrong availment of MODVAT credit, and brand name issues. The court held that adjudicating authorities should consider all contentions, including the circular&#039;s applicability, and ordered petitioners to present their arguments before the authorities within two weeks. No costs were awarded in the case.</description>
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      <description>The court dismissed the writ petitions challenging the jurisdiction of respondents to issue show cause notices based on Circular No. 3/92, classification disputes, rate of duty, wrong availment of MODVAT credit, and brand name issues. The court held that adjudicating authorities should consider all contentions, including the circular&#039;s applicability, and ordered petitioners to present their arguments before the authorities within two weeks. No costs were awarded in the case.</description>
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