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1997 (11) TMI 258 - AT - Central ExciseExtract: .......msp We are of the view that in view of the said clarification invocation of Section 11AC is absolutely wrong. Since we are allowing Jost rsquo s Engineering Co. rsquo s appeal, Prasad rsquo s appeal has also to be allowed. We are, therefore, of the view the order is not correct in law. Hence it is set aside. 16. emsp Both the appeals stand allowed.
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