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2011 (12) TMI 196 - HC - Central ExciseWhether mere mention of wrong provision of law (Section 11AC) in the show cause notice takes away the power to levy/realise interest u/s 11AB – Held that:- Factum of charging of interest was already there in the show cause notice. Instead of mentioning Section 11AB he has mentioned Section 11AC. It did not affect the contents of notice as it is well established that mere quoting of a wrong provision would not invalidate the notice, if the proposed action can be justified under any statutory provision. Since, matter has been remanded by the Tribunal and the entire controversy is at large before the Commissioner is concerned. Thus, order of Tribunal is set aside and it is directed to Tribunal to decide the appeal afresh in accordance with law in the light of the observation made above. We may mention here that we have not expressed any opinion on the question as to whether charging of interest under Section 11AB is automatic or not as we find that the issue is yet to be gone into by the Commissioner of Central Excise.
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