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2001 (1) TMI 498 - CEGAT, KOLKATAExtract: .......issioner, we direct him to look into this aspect. As a result, appeal is rejected on merits and remanded on the point of limitation and allowed on the point of appellants rsquo claim of adjustment of duty against Modvat credit and imposition of penalty and demand of interest under the provision of Sections 11AB and 11AC of Central Excise Act, 1944.
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