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2001 (11) TMI 852 - CEGAT, NEW DELHIExtract: .......datory penalty under Section 11AC of the Central Excise Act and the demand of interest on duty under Section 11AB of the Act are all beyond the scope of the show cause notice. Even otherwise, there is no question of levy of interest on duty, demand whereof stands vacated. For these reasons, the impugned order is set aside and the appeal is allowed.
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