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1999 (11) TMI 384 - AT - Central ExciseExtract: .......e single member in the decision in the case of CCE v. Bells Control Ltd., 1999 (110) E.L.T. 804 (T) 1999 (83) ECR 416. The proceedings show that the recourse was made only to the provisions of Section 35E and not to section 11A. The order of recovery of the refund amount is not sustainable. The impugned order is set aside and the appeal is allowed.
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