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2003 (5) TMI 162 - AT - Central ExciseExtract: ....... the submissions of the learned Advocate that penalty under Section 11AC cannot be imposed on the Appellants for the reason that Section 11AC was inserted in the Central Excise Act with effect from 28-9-96 whereas the pertains prior to the said date. Accordingly, we set aside the penalty imposed on the Appellants. The Appeal is thus partly allowed.
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