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2002 (8) TMI 686 - AT - Central ExciseExtract: .......ces placed on the record by the appellants. Therefore, the provisions of Section 11D of the Act could not be invoked against the appellants. 8. emsp In the light of the discussions made above, the impugned order of the Commissioner cannot be sustained and the same is set aside. The appeal of the appellants stands accepted with consequential relief.
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