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    <title>1997 (9) TMI 124 - HIGH COURT OF JUDICATURE AT ALLAHABAD</title>
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    <description>A challenge to excise recovery over impugned tobacco stocks was met by directing the petitioners to file a representation before the Superintendent of Central Excise with relevant facts. The authority was required to decide that representation by a speaking order within a fixed time. Pending that decision, recovery under the impugned citations was stayed, preserving the status quo. The proceeding did not determine the underlying excise duty liability, but secured interim protection while the departmental authority first considered the claim.</description>
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      <description>A challenge to excise recovery over impugned tobacco stocks was met by directing the petitioners to file a representation before the Superintendent of Central Excise with relevant facts. The authority was required to decide that representation by a speaking order within a fixed time. Pending that decision, recovery under the impugned citations was stayed, preserving the status quo. The proceeding did not determine the underlying excise duty liability, but secured interim protection while the departmental authority first considered the claim.</description>
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