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2004 (6) TMI 122 - AT - Central ExciseExtract: .......n 11AC. We also take the view that penalty under Section 173Q is not justified the facts of this case. The demand of interest under Section 11AB is not maintainable. 20. Duty liability of the appellants will be recomputed in the light of the findings in this order and the appellants will satisfy such demand. The appeals are partly allowed as above.
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