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2000 (11) TMI 970 - AT - Central ExciseExtract: ....... pursuance of the Circulars in this case. In that case, I would find that there can be no charges of a kind envisaged in the proviso clause to Section 11A(1) which could be invoked, or that demands under Section 11A(1) proviso should at all be determined. 16. emsp Consequently, I would allow both the appeals after setting aside the orders impugned.
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