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2000 (3) TMI 65 - HIGH COURT OF JUDICATURE AT MADRASExtract: .......r and against the departmental authorities. 15.It is for the assessee to answer the show cause notice and bring to the attention of the Government all the facts and circumstances which bear upon the legality and fairness or the proposed action of the Central Government. 16.We do not therefore find any merit in this appeal and the same is dismissed.
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