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2009 (10) TMI 797 - CESTAT MUMBAIExtract: .......f Rule 14. Where the applicability of Rule 12/14 is ruled out, it is not necessary to examine the applicability of Section 11AB of the Act. 5. In the result, it has to be held that the demand of interest under Rule 12/14 of the Cenvat Credit Rules, 2002/2004 is illegal. The impugned order is set aside and this appeal is allowed. (Dictated in Court)
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