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2008 (5) TMI 484 - AT - Central ExciseLiability of Interest - section 11AB - Held that: - it is not in dispute that the Central Excise Duty on the goods procured indigenously became payable prior to 2001. Precisely, the date is 11-5-2001, because the amended provisions of Section 11AB came into effect only with effect from 11-5-2001. As the duty involved in this case is prior to that, this provision cannot be made applicable - demand of interest set aside - appeal allowed.
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