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2004 (8) TMI 515 - AT - Central ExciseExtract: .......-Del.) where the Tribunal held that interest under Section 11AB and 11AC is not leviable when adjudication proceedings have not been conducted under Section 11A. In the appellants case interest is demanded under Section 11AA and not under Section 11AB of Central Excise Act, 1944. Still I consider that the ratio is applicable. The appeal is allowed.
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