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1990 (9) TMI 206 - CEGAT, MADRASExtract: .......r to the one taken by the South Regional Bench in the case of rdquo M/s. Mysore Acetate and Chemicals referred to above. A similar view has also been taken by the Bench in a situation where the Department resorted to the recovery proceedings under Section 11A. We, therefore, do not find any merit in the appeal and the same is accordingly dismissed.
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