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2003 (10) TMI 174 - AT - Central ExciseExtract: ....... fact that the said certificate was not countersigned by the Financial Secretary, will not amount to wilful misdeclaration by the appellants. It was opened to the department to verify the certificate and demand duty within the time limit prescribed under Section 11A(1) of the Central Excise Act. We set aside the impugned order and allow the appeal.
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