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2000 (7) TMI 1003 - AT - Central ExciseExtract: .......there is no allegation of suppression of facts, mis-statement, collusion or fraud in the show cause notice so as to invoke proviso to Section 11A(1) for recovery. There is nothing in the Revenue’s appeal contrary to the above findings of the Commissioner. Accordingly we do not find any merits in the Revenue’s appeal and reject the same.
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