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1996 (12) TMI 75 - HC - Central ExciseExtract: ....... us that the notice issued to them is ultra vires of the Act of the Constitution. The matter is that of a fact and it requires an enquiry to be conducted by the authority after the evidence is led by the petitioners as to whether they are liable to pay the tax as shown in the show cause notice or not. Hence the writ petition fails and is dismissed.
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