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2000 (12) TMI 917 - SCH - Central ExciseExtract: ....... Therefore, the one favouring the assessee must prevail especially when in 1992 there has been an amendment to the Statute. Furthermore, the construction put on Section 11(A) is in line with the decision of this Court in the case of Collector of Central Excise Vs. Oil and Natural Gas Commission 1998 (103) ELT 3. The appeals are dismissed. No costs.
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