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2017 (4) TMI 1543 - SCH - Central ExciseValidity of proceedings under Section 11A of the Central Excise Act, 1944 - HELD THAT:- In view of the fact that the question pertains to the application of an exemption Notification under the Central Excise Act and the respondent is admittedly not guilty of suppression of any material fact, invocation of Section 11A of the Central Excise Act, 1944 is not justified. The appeal is required to be rejected threshold - Appeal dismissed.
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