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2003 (11) TMI 381 - AT - Central ExciseExtract: .......king Section 11AC and demand of interest under Section 11AB are unsustainable. In the light of the above, penalty imposed on the appellants in E/3681, 3679, 3680 and 3682/98-Bom. under Rule 209A of the Central Excise Rules, 1944 cannot be sustained. In the result, the order impugned is set aside to that extent and the appeals are allowed, as above.
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