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2008 (9) TMI 219 - KERALA HIGH COURTRecovery - If the Department is of the opinion that the petitioner has wrongly availed of a credit, or that the petitioner is not entitled to avail of the same against the basic excise duty, Department is entitled to proceed against the petitioner and seek recovery of amount due from the petitioner - coercive proceedings against the petitioner in respect of the said amount shall obviously be taken only after a notice is issued, objections invited and an order is passed u/s 11A
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