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    <title>1997 (7) TMI 185 - HIGH COURT OF ORISSA AT CUTTACK</title>
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    <description>Writ interference at the show cause stage in excise proceedings is exceptional. Unless the notice is shown to be ex facie without jurisdiction or a complete nullity, the proper course is to file a reply and raise even jurisdictional objections before the issuing authority. The authority should decide the jurisdictional objection at the outset of the inquiry, and if it rejects the objection, the party may then pursue the statutory remedy. A stay request made before the original authority should be considered promptly, and coercive steps should ordinarily await disposal of that request.</description>
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    <pubDate>Wed, 30 Jul 1997 00:00:00 +0530</pubDate>
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      <title>1997 (7) TMI 185 - HIGH COURT OF ORISSA AT CUTTACK</title>
      <link>https://www.taxtmi.com/caselaws?id=46813</link>
      <description>Writ interference at the show cause stage in excise proceedings is exceptional. Unless the notice is shown to be ex facie without jurisdiction or a complete nullity, the proper course is to file a reply and raise even jurisdictional objections before the issuing authority. The authority should decide the jurisdictional objection at the outset of the inquiry, and if it rejects the objection, the party may then pursue the statutory remedy. A stay request made before the original authority should be considered promptly, and coercive steps should ordinarily await disposal of that request.</description>
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      <pubDate>Wed, 30 Jul 1997 00:00:00 +0530</pubDate>
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