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2000 (5) TMI 633 - CEGAT, NEW DELHIExtract: .......penalty under Section 11AC is concerned, we note that the period of the demand in the instant case is prior to 28-9-96 and therefore, penalty under Section 11AC is also not imposable in the facts of the case. Appeal is, therefore, allowed in the above terms. Consequential relief, if any, shall be admissible to the appellants in accordance with law.
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