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2004 (1) TMI 206 - AT - Central ExciseExtract: .......posited during the provisional assessment prior to Notification No. 45/99-C.E. (N.T.), dated 25-6-1999 is not governed by Section 11A or Section 11B as held by the Hon ble Supreme Court in the case of Mafatlal Inds. reported in 1997 (89) E.L.T. 247 (S.C.) 2002 (83) ECC 85 . 4. Therefore I find no merit in the Revenue s appeal. The same is rejected.
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