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2008 (2) TMI 63 - CESTAT, KOLKATANot. 8/04 provide area based exemption to tobacco products provided an amount equal to the duty is deposited in an Escrow Account – amt. duly deposited by assessee but earned some interest on that amount – no part of the principal amount or the interest earned has been misutilised - there is no bar for earning interest on above amount - – exemption can’t be denied because asssessee has duly deposited amount in escrow bank & complied with conditions of above notification
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