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2003 (11) TMI 446 - CESTAT, MUMBAIExtract: ....... duty demand however, we set aside the levy of interest and imposition of penalty for the reason that the provisions under which interest has been levied and penalty imposed viz. Section 11AB and Section 11AC of the Central Excise Act, did not exist in the statute book at the time of the offence. 4. emsp In the result, the appeal is partly allowed.
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