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2004 (4) TMI 89 - HIGH COURT OF JUDICATURE AT ALLAHABADExtract: ....... Section 11A of the Central Excise Act would not apply. We cannot agree with this contention. There is a clear finding of suppression by the assessee and this is a finding of fact. Hence the proviso to Section 11A applies. 13.The findings of the Tribunal are pure findings of fact and do not raise any question of law. 14.The application is rejected.
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