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2016 (5) TMI 1429 - AT - Central ExciseLiability of interest - Held that: - in Trimurti Fragrance Private Limited vs. CCE, Delhi -II [2016 (2) TMI 718 - CESTAT NEW DELHI], it was held that no duty demand or interest could be made on the appellant in similar situations. The Tribunal applied the provisions of the 3rd proviso to Rule 9 and reading it together with the other applicable provisions of the said Rules, came to conclusion that there is no delayed payment warranting levy of interest in such situation - appeal allowed - decided in favor of appellant.
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