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2009 (5) TMI 279 - AT - Central ExciseCase of the Department is that subsequent to withdrawal of the warehousing facility in respect of petroleum products, the Appellants should have paid the duty on the warehoused quantity instantly - Board in its Circular dated 4-1-2005 clarified that the duty obligation could be discharged by 5th October, 2004. It is the case of the Appellants that in their case the duty obligation has been discharged well before 5th of October, 2004 and therefore no interest is payable by him - we are of the view that no interest is payable by the Appellants if they have discharged the entire duty liability by the specified date 5th October 2004. However, as regards the arithmetical calculation given by the Appellants in their letters dated 30-9-2004 and 23-12-2004. which have not been taken into account by the adjudicating Commissioner, the matter is remanded to the original Authority for the limited purpose of re-hearing the Appellants in respect of the arithmetical mistake
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