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2009 (3) TMI 675 - AT - Central ExciseExtract: .......t of appropriate duty. But penalty if at all leviable was in consequence of satisfaction of proviso to Section 11A and that has not come out from the show-cause notice itself. Therefore following the aforesaid Apex Court rsquo s decision, Revenue rsquo s appeal calls for dismissal. That is done by this order. (Dictated and pronounced in open Court)
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