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2005 (12) TMI 146 - CESTAT, CHENNAIExtract: .......not be open to the authority to levy interest on duty from the assessee under Section 11AB or impose penalties on the Company and its Managing Director inasmuch as the entire amount of duty demanded was paid prior to issuance of the show-cause notice. In the result, the appeal stands allowed by way of remand. (Dictated and pronounced in open Court)
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