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2008 (1) TMI 180 - AT - Central ExciseTheft/burglary - remission of duty rejected – interest on demand of duty proposed - held that interest under Section 11AB of the Central Excise Act, 1944 is attracted only in cases involving fraud, suppression of facts, etc. In the instant case, there is no material of fraud, suppression of facts, etc. and therefore, recovery of interest under Section 11AB of the Central Excise Act, 1944 is not sustainable - appeal is allowed
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