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2001 (3) TMI 216 - AT - Central ExciseExtract: .......r 11AC only and not under other provisions. Thus, in the instant case the penalty demand has to be held to be made under Section 11AC only. 5. In view of what has been stated above, the penalty imposed and the interest demanded have to be treated as not legally correct. I hold so and set them aside wit consequential relief if any, to the appellant.
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