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2011 (4) TMI 1444 - HC - Central ExciseExtract: ....... Section 11AC equivalent to the amount of duty.” As this Court also has upheld the said stand of the Tribunal, following the ratio laid down in the case of M/s. Swati Chemical Industries & Ors., no other stand is required to be taken in the present Appeal having identical facts and circumstances. Resultantly, this Appeal stands dismissed.
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