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The High Court of Bombay ruled in favor of a public limited company in a case involving show cause notices for short-levied amounts on goods clearance. The company was declared a relief undertaking by the Government of Maharashtra, providing protection until May 3, 1986. The court directed excise authorities not to enforce the demand until the protection notification is in force. The petition was granted, with the relief available as long as the protection notification remains valid. No costs were awarded. (Citation: 1986 (2) TMI 69)
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