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2004 (3) TMI 305 - CESTAT, MUMBAIExtract: .......01 when Sec. 11AB was amended. The same view was taken in the case of Man Structural Ltd. v. CCE, Jaipur 2004 (163) E.L.T. 392 (T) 2004 (60) RLT 740 . Following the ratio of the above orders which are applicable on all fours to the facts of the present case, we hold that interest is not chargeable, set aside the impugned order and allow the appeal.
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