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1992 (11) TMI 97 - HC - Central ExciseExtract: ....... items cleared from the factory-gate. In our judgment, the Superintendent of Central Excise lacks jurisdiction to issue the impugned show cause notice and, consequently, it is necessary to strike down the same. 3. Accordingly, petition succeeds and rule is made absolute in terms of prayer (a). The respondents shall pay the costs of the petitioners.
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