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2017 (10) TMI 1106 - AT - Central ExciseInterest - penalty - Valuation - Annual capacity based production - Compounded Levy Scheme - Held that: - The Hon'ble Apex Court in the case of Shree Bhagwati Rolling Mills [2015 (11) TMI 1172 - SUPREME COURT] has held that the levy of interest and penalty are invalid, quashing the provisions of section 96ZO, 96ZP and 96ZQ - the demand of interest and penalties imposed are unsustainable - duty demand upheld - appeal allowed in part.
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