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2000 (6) TMI 236 - AT - Central ExciseExtract: .......the demand of duty and the penal provisions under Section 11AB and 11AC have been rightly invoked in this case. The facts in all the decisions cited before us are entirely different and their ratio is not applicable to the present case. 12. emsp In the result, the appeal fails and the same is rejected upholding the order passed by the Commissioner.
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