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2004 (6) TMI 183 - AT - Central ExciseExtract: ....... within reasonable time after making attempts to recover the amount from the appellants amicably without resorting to the adjudication proceedings. 13.In the light of the what has been discussed above, we do not find any illegality in the impugned order of the Commissioner (Appeals) and the same is upheld. The appeal of the appellants is dismissed.
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