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2005 (5) TMI 361 - CESTAT, MUMBAIExtract: .......levy or erroneous refund is detected after final assessment, only then proceedings under Section 11A can be taken after issuing a show cause notice. Following the judgement in the case of Serai Kella Glass Works Pvt. Ltd., we hold that the Revenue is correct in their contention, set aside the impugned order and allow the appeal. (Dictated in Court)
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