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2000 (5) TMI 228 - CEGAT, NEW DELHIExtract: .......g to interest came into force only from 1995. Therefore, we set aside that demand also. 6. emsp In view of what has been stated above, the duty demand of Rs. 1,74,433/- and penalty of Rs. 5,000/- are confirmed and the appeal partially allowed in respect of penalty under Section 11AC and demand for interest. The appeal is disposed of on these terms.
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