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2000 (5) TMI 847 - CEGAT, MUMBAIExtract: .......wever, make it clear that the liability of the appellant to pay the amount in question, in terms of Section 11D, will continue subject to adjudication of the notice in accordance with the provisions of law. We note in passing, that steps have been proposed to insert into Act, by the Finance Bill, 2000, the requisite machinery for such adjudication.
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