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2016 (9) TMI 281 - CESTAT MUMBAIRecovery of interest and penalty - Section 11AB(1) of the Central Excise Act, 1944 - used the credit of AED (T&TA) for payment of AED (GSI) - duty paid immediately after the same is pointed out - Held that:- the proviso to the said sub-section becomes operational only when duty become payable, consequent to issue of an order/instruction or direction by the payment under Section 37B. In the instant case, there is no such 37B order and therefore, the proviso to said sub-section cannot be invoked. The said sub-section provides that interest can be demanded even when the duty has been paid. - Decided against the appellant
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