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1989 (12) TMI 183 - AT - Central ExciseExtract: ....... that will come squarely within the scope of Section 11A. In view of the foregoing discussions, we are inclined to uphold the decision taken by the Collector (Appeals) applying the provisions of Section 11A in these cases. Accordingly, the three appeals filed by the Collector of Central Excise, Patna would fail. Accordingly, we dismiss the appeals.
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