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2004 (11) TMI 471 - AT - Central ExciseExtract: ....... In view of our findings above, the penalty and interest under Sections 11AB and 11AC cannot be sustained. Moreover, the case pertains to a period prior to the enactment of Sections 11AC and 11AB. Hence these provisions could also not be applicable. Hence the appeal is allowed to the extent indicated above. (Pronounced in open Court on 16-11-2004).
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