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2003 (10) TMI 141 - AT - Central ExciseExtract: .......case in which even any penalty is required to be imposed as the duty has been paid before it was confirmed by the officers. The question of any interest under Section 11AA of the Act does not arise. The interest under Section 11AB is not imposable as there was no intention to evade payment of duty. We, therefore, set aside the penalty and interest.
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