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1990 (3) TMI 213 - AT - Central ExciseExtract: .......nd is later on disallowed, the duty which becomes due has to be made good for which Section 11A comes into play. The Assistant Collector should work out the amount of demand arising from wrong availment of credit to a period of six months from the serving of the demand, as per the provisions of Section 11A of the Central Excises and Salt Act, 1944.
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