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2005 (3) TMI 239 - CESTAT, NEW DELHIExtract: ....... or any wilful mis-statement or suppression of facts. The interest is however, chargeable under Section 11AB with effect from 12-5-2001 after substitution of Section 11AB(1) by the Finance Act, 2001 since the interest is now chargeable if duty has been short paid, etc. without any reference of fraud etc. 7. The Appeal is disposed of in this manner.
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