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2001 (9) TMI 420 - AT - Central ExciseExtract: ....... the Assessee. The Supreme Court also observed that if the department proposes to invoke the provisions of Section 11A(1) the show cause notice must put the assessee to notice which of the various commission or omission stated in the proviso is committed. In view of this we do not find any merit in the appeal filed by the Revenue which is rejected.
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