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2017 (8) TMI 777 - AT - Central ExcisePenalty - interest - compounded levy scheme - Appellant defaulted in discharging their duty liability for the period from November 1997 to March 1998, which was paid later - Held that: - Hon'ble Apex Court in the case of Shree Bhagwati Steel Rolling Mills Vs CCE [2015 (11) TMI 1172 - SUPREME COURT], where it was held that demand of interest as well as the imposition of penalty under the said provisions of Central Excise Rules is ultra vires - interest and penalty set aside - appeal allowed - decided in favor of appellant.
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