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2009 (1) TMI 126 - HC - Central ExciseLiability to pay interest on the goods which although cleared in the past but had issued supplementary invoices of duty on escalation of prices - in order to raise a demand for payment of interest u/s 11AB the condition precedent is the existence of an order determining the duty u/s 11A(2) or the duty must have been paid on their own account in the manner prescribed u/s 11AB(2) - held that the provisions of Section 11AB(2)(b) of the Act are not attracted to the facts and hence interest is not payable – revenue appeal dismissed
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