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2012 (3) TMI 327 - HC - Central ExciseInterest u/s 11AA - Appellants have not raised the issue of provisional assessment before the lower authorities - Held that: interest liability under rule 7(4) of the 2001 Rules would arise only if the provisional assessments were made after 1/7/2001 and in the present case, the provisional assessment, if any, being prior to 1/7/2001, the interest liability would not apply - Decided in favor of the assessee
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