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2017 (6) TMI 1023 - AT - Central ExciseClosure of proceedings - application of provisions of Section 11A(1A) of the Central Excise Act, 1944 as inserted by Taxation Laws (Amendment) Act, 2006 - Held that: - as the appellant did not make specific plea regarding the said legal provision no finding was recorded on this by the original authority. Considering the above admitted facts, we find it fit and proper to set aside the impugned order and remand the matter to the original authority to examine the legal provisions as inserted in 2006 in Section 11A - appeal allowed by way of remand.
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