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2003 (6) TMI 62 - AT - Central ExciseExtract: .......nces, it cannot be said that the amount has become recoverable or due from him. In the facts and circumstances Section 11 was erroneously applied by the adjudicating authority and the order passed by the authorities below on this issue deserves to be set aside. We do so accordingly. In the result appeal is allowed with consequential relief, if any.
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