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2007 (8) TMI 284 - HC - Central ExciseRegistration Certificate was issued by the Competent Authority to petitioner for procurement of LSHS at concessional duty for generating electricity as per Notification 3/2001 - Competent Authority thereafter issued Annexure-I certificate – held that dept. is not justified in invoking section 11A unless Annexure-I Certificate is cancelled by the Competent Authority by following procedure u/s 35E – sections 35E & 11A should be read harmoniously – since there is no suppression, demand time barred
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