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2009 (4) TMI 827 - AT - Central ExciseExtract: .......as no need to issue any Show Cause Notice as per Section 11A(2B). Accordingly, we are of the view that the impugned order of the learned Commissioner (Appeals) is correct and does not require any interference. Accordingly, the appeal filed by the Revenue is rejected. (Operative portion of the Order pronounced in open Court on conclusion of hearing)
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