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2004 (6) TMI 82 - AT - Central ExciseExtract: .......ell settled that this provision has no retrospective effect. Therefore interest can be demanded only on that portion of the differential duty which relates to the period from 28-9-1996 to July 1997. We order that interest is payable by the appellant at the appropriate rate accordingly. 13.In view of our above findings, the appeal is partly allowed.
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