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2005 (9) TMI 163 - CESTAT, MUMBAIExtract: .......e. from the date of enactment of the Finance Act, 2001. The wording of the Section 11AB clearly stipulates that interest is payable on duty whether the same is determined under Section 11A(2) or paid under Section 11A(2B) before issue of show cause notice. 4. In view of our finding as above, we dismiss the appeal. (Pronounced in Court on 27-9-2005)
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