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    <description>The court ruled that the respondents could not attach the properties of the petitioner company for the recovery of excise duty without the consent of the Board for Industrial and Financial Reconstruction (BIFR), as a scheme under Section 17 was being prepared. The court allowed the writ petition, quashing the attachment order, but granted the respondents the liberty to pursue remedies with permission from the Board.</description>
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      <description>The court ruled that the respondents could not attach the properties of the petitioner company for the recovery of excise duty without the consent of the Board for Industrial and Financial Reconstruction (BIFR), as a scheme under Section 17 was being prepared. The court allowed the writ petition, quashing the attachment order, but granted the respondents the liberty to pursue remedies with permission from the Board.</description>
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