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1996 (12) TMI 87 - HC - Central ExciseExtract: .......how cause notice was wholly without jurisdiction and we have no hesitation in quashing the same. 8.The detention order also is untenable and is consequently quashed. 9.The higher rate of tax already paid by the petitioners will be adjusted against the future dues or refunded to the assessee. 10.Accordingly, the writ petitions are allowed. No costs.
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