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2004 (9) TMI 422 - CESTAT, MUMBAIExtract: ....... for the period from 1993 to 1997. Section 11AC and 11AB were enacted with effect from 28-9-1996. Therefore for the major portion of the demand Sections 11AC and 11AB cannot be invoked in view of decision in the case of Maruti Udyog Ltd. In any case, in view of our findings, there is no justification for imposing any penalty. The Appeal is allowed.
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