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2016 (8) TMI 1070 - CESTAT BANGALORERefund claim of interest paid for the delay in discharging adjudication levies imposed on them - liability to pay interest under Section 11AB of the Central Excise Act 1944 - Held that:- the impugned order is not sustainable in law on the ground that interest cannot be demanded from the appellant under Section 11AB which was never resorted to in the show-cause notice and in the Order-in-Original. All along the proceedings the case of the department was that the appellant is liable to pay interest under Section 11AA and not liable to pay interest under Section 11AB of the Central Excise Act 1944. The impugned order setting up a new case on behalf of the Revenue is not permissible under law as held by various judgments. Similarly the Board's circular dated 26.08.2002 also clarified that Section 11AB can be invoked only in respect of the clearances made after 28.09.1996 irrespective of the date of passing of the adjudication order and admittedly the clearances in the present case were made during the period 1984-85 to 09.05.1989 which is much before 28.09.1996. Further the Board’s Circular is binding on the Revenue in view of the various judgments. - Decided in favour of the appellant with consequential relief
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