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2004 (8) TMI 199 - AT - Central ExciseExtract: .......f the proviso to section 11A cannot be invoked relying upon, P and B Pharma P. Ltd. v. CCE - 2003 (153) E.L.T. 14 (S.C.). All penalties, as imposed are to be set aside. (e) In the circumstances, the impugned order is to be set aside and the differential duty elements as appropriated is not upheld and is to be refunded as per law. 3. Appeal allowed.
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