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2005 (2) TMI 636 - CESTAT, BANGALOREExtract: .......ral Excise Act, 1944. Hence, the provisions of the Act does not contemplate payment of interest on pre-deposit. 3. emsp In view of the fact that no arguments advanced before us to dislodge the above reasoning, we find no reason to interfere with the impugned order and therefore, we uphold the same. The appeals are rejected. (Dictated in open Court)
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