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2008 (3) TMI 75 - AT - Central ExciseInterest for delay in payment of duty – clearance of goods to assessee’s own unit – differential duty because of valuation dispute - by less or late payment, the appellant gets no benefit and conversely the department suffers no loss- When the differential duty required to be paid is available as credit to the same appellant’s own recipient unit, the interest on such differential value is required to be charged or not – matter referred to larger bench for consideration of this question
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