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2010 (5) TMI 359 - CESTAT, KOLKATADemand of interest – In respect of differential duty paid after the due date - goods were cleared on a lower assessable value and subsequently, the Appellant paid the differential duty as per the correct assessable value of the goods – Held that: - The provisions of Section 11AB of the Act provides - ‘Where any duty of excise has not been levied or paid or has been short-levied or short-levied, the person who is liable to pay duty shall in addition to the duty, be liable to pay interest also.’ – Appeal is dismissed.
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