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2017 (11) TMI 1101 - HC - Central ExciseLiability of interest - Whether Tribunal was right in law in allowing the appeal of revenue with regard to imposition of interest u/s 11AB of the Act, especially when it is an admitted fact that the liability to pay the disputed duty arose on 18.12.2000 i.e. prior to the day when provisions of Section 11AB were not in force in terms of Section 11AB (2) of the CEA, 1944? - Held that: - the observations made by the Tribunal is contrary to record and the matter is required to be remitted back to the Tribunal. It is made clear that the matter is remanded only on the ground that finding arrived at by the Tribunal is contrary to the record and the judgment which is relied upon by the appellant will be considered while deciding the matter afresh by the Tribunal - appeal allowed by way of remand.
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