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2013 (2) TMI 613 - HC - Central ExciseManufacturing - Immovable - Proviso to Section 11A(1) of the Central Excise Act attracted relying on decision of CCE, Visakhapatnam v. Mehta and Co. [ 2011 (2) TMI 2 - SUPREME COURT OF INDIA] - assessee contested that as on the date when the impugned order was passed i.e. 31.1.2011, the Supreme Court did not pass such an order as it was passed on 10.2.2011 - Held that:- There appears to be an error apparent on the face of the records, as the authority could not have relied upon a Supreme Court decision which has not been pronounced on the date when the impugned order was passed by the authority. Writ petition allowed and the matter is remanded to the respondent for passing fresh orders on merits - in favour of assessee.
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