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2013 (12) TMI 803 - AT - Central ExciseConclusion of proceedings u/s 11A(2) of Central Excise Act – Held that:- Duty along with interest and 25% of penalty has been paid within the stipulated period under Section 11AC of the Act, 1944 – there was no merits in the contention of the Revenue that proceedings under Section 11A(2) of the Central Excise Act, 1944 are not concluded - the proceedings under Section 11A(2) are to be treated as closed. Entitlement for Cum-duty benefit – Held that:- Following C.C.E., Delhi v. Maruti Udyog Ltd. [2002 (2) TMI 101 - Supreme Court] - Asssessee is entitled to cum-duty benefit – Decided against Revenue.
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