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2018 (11) TMI 459 - AT - Central ExciseDemand of Interest - delay in payment of duty - delay for the reason that the agreement as well as the certificates issued by the TNEB for the clearance of poles, agreed upon by both sides, indicates the central excise duty - Held that:- The taxable event in the case of central excise duty is the clearance of goods. Therefore, even though the agreement or TNEB certificate included the central excise duty, the liability to pay the duty arises only at the time of clearance of goods / poles - demand of Interest is unsustainable - appeal allowed - decided in favor of appellant.
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