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2003 (9) TMI 261 - CESTAT, NEW DELHIExtract: ....... Finance Bill, 2001 has received the assent of the President on 11-5-2001. Accordingly, we hold that no interest is demandable from the appellants under the provisions of Section 11AB of the Act before 11-5-2001. They are liable to pay interest in respect of duty which became payable from 11-5-2001 onwards. The appeal is disposed of in these terms.
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