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2003 (11) TMI 406 - CESTAT, KOLKATAExtract: .......rest in respect of the confirmed demand. The Commissioner has rightly held that the demand of interest would start from the period after three months from the date of enactment of Section 11AA till the payment of duty. There is no infirmity in the above views of the Commissioner (Appeals). Accordingly, we reject the appeals filed by the appellants.
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