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2003 (12) TMI 373 - AT - Central ExciseExtract: .......Act for the period prior to the promulgation of the said section. The Commissioner was not justified in not examining the penalty under Section 11AC as the said section had not been promulgated during the period. Revenue rsquo s appeal is, therefore, rejected. Party rsquo s appeal is allowed by setting aside the impugned order. Ordered accordingly.
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