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2001 (9) TMI 135 - AT - Central ExciseExtract: .......ase, we do not find sufficient material to hold that the appellant was guilty of wilful suppression of fact with intent to evade payment of duty, we hold that the demand of interest under Section 11AB and imposition of penalty under Section 11AC are unsustainable in law. To that extent, we set aside the impugned order and the appeal stands allowed.
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