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2011 (9) TMI 977 - HC - Central ExciseLiability of interest - Section 11AB of the Central Excise Act, 1944 - Held that: - Section 11AB of the Act had no application prior to the coming into force of the amendment. It is only after the amendment was introduced to Section 11AB of the Act, the assessee was liable to pay interest. The dispute pertains to the period prior to the amendment. Therefore, the authorities were justified in holding that there is no liability to pay interest under Section 11AB of the Act - appeal dismissed - decided against Revenue.
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