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2005 (10) TMI 150 - AT - Central ExciseExtract: .......has been introduced with effect from 14-5-2001 and in this case the duty determined has been discharged on 16-3-2001 therefore there is no case to uphold the interest recovered under Section 11AB in this case. Since duty demands are not being pressed the penalty and interest orders are set aside and appeals partially allowed. (Pronounced in Court.)
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