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2014 (7) TMI 983 - AT - Central ExciseDemand of interest - whether appellants herein are required to be saddled with the interest under the provisions of un-amended Section 11AB before 11.05.2001 of the erstwhile Central Excise Act, 1944. - Held that:- the demands which are arising for the clearances prior to 11.5.2001, the interest under section 11AB shall be payable w.e.f. 11.05.2001 if the payments have been made on or after 11.5.2001 and for the clearances effected from 11.05.2001 the interest under section 11AB shall be paid from the date of duty payable on such clearances and we hold accordingly.
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