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2001 (2) TMI 185 - AT - Central ExciseExtract: .......material on record, on the figures of clearances of goods in question subsequent to 28-9-1996 when Section 11-AB was introduced in the Statute book. We also see no reason to interfere with the amounts of penalty imposed on Appellant Nos. 2 and 3 since the assessee does not dispute the duty liability. 7. The appeals are thus partly allowed as above.
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