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2003 (1) TMI 445 - CEGAT, NEW DELHIExtract: .......ection 11AB, in our view, does not exclude the operation of Section 11AA in the cases of demand of duty on account of fraud, collusion, etc. As the demand of interest has been confirmed after May, 1995 when the provisions of Section 11AA was on the Statute Book, no mistake is there on the face of the record. Accordingly the application is rejected.
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