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2001 (9) TMI 139 - CEGAT, COURT NO. II, NEW DELHIExtract: .......lty and interest, if any, for the clearances made subsequent to the introduction of Sections 11AB and 11AC keeping into consideration the amount of duty involved. We, accordingly, set aside the impugned Order and remand the matter in both the appeals to the Adjudicating Authority for a fresh adjudication in the light of the observations made by us.
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