Amendment of section 11A.

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Full Text of the Document

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.... levied or paid or has been short-levied or short paid or erroneously refunded, by reason of fraud, collusion or any willful mis-statement or suppression of fact, or contravention of any of the provisions of this Act or the rules made hereunder with intent to evade payment of duty, by such person or his agent, to whom a notice is served under proviso to sub-section (1) by the Central Excise Office....