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2004 (1) TMI 225 - AT - Central ExciseExtract: .......oner should re-determine the penalty imposed under Section 11AC. The interest under Section 11AB should also be charged from 28-9-1996 onwards. The case is remanded back to the Commissioner for re-determining the penalty under Section 11AC and rest of the order is upheld subject to interest being charged from 28-9-1996 on the amount of duty evaded.
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